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Charitable Bequests and the Repeal of the Estate Tax: Technical Paper 2004-08

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  • Robert McClelland

Abstract

Recent years have seen tremendous changes in tax law. For example, the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA 2001) phases out the estate tax over 10 years until it is fully repealed in 2010. Those changes reduce federal revenues but also alter various incentives. For example, the deductibility of charitable bequests from one’s taxable estate provides an incentive to make these bequests so that eliminating the estate tax would eliminate this incentive. Recently, two important articles have presented substantially different

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  • Robert McClelland, 2004. "Charitable Bequests and the Repeal of the Estate Tax: Technical Paper 2004-08," Working Papers 15799, Congressional Budget Office.
  • Handle: RePEc:cbo:wpaper:15799
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    File URL: https://www.cbo.gov/sites/default/files/108th-congress-2003-2004/workingpaper/2004-8_0.pdf
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    Cited by:

    1. Michael Rushton, 2008. "Who pays? Who benefits? Who decides?," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 32(4), pages 293-300, December.
    2. David Joulfaian, 2005. "Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes," Public Economics 0505004, University Library of Munich, Germany.

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