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Citations for "Do estate and gift taxes affect the timing of private transfers?"

by Bernheim, B. Douglas & Lemke, Robert J. & Scholz, John Karl

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  1. Stefano STAFFOLANI & Enzo VALENTINI, 2006. "Bequest Taxation, allocation of talents, education and efficiency," Working Papers, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali 248, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali.
  2. Marta Melguizo Garde, 2007. "La motivación de las transmisiones lucrativas entre generaciones de una familia: modelos teóricos y evidencia empírica," Hacienda Pública Española, IEF, IEF, vol. 181(2), pages 81-118, June.
  3. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
  4. Elinder, Mikael & Erixson, Oscar & Ohlsson, Henry, 2010. "The Effect of Inheritance Receipt on Labor and Capital Income: Evidence from Swedish Panel Data," Working Paper Series, Center for Fiscal Studies 2010:3, Uppsala University, Department of Economics.
  5. Wojciech Kopczuk & Joseph Lupton, 2005. "To Leave or Not To Leave: The Distribution of Bequest Motives," NBER Working Papers 11767, National Bureau of Economic Research, Inc.
  6. Athiphat Muthitacharoen, 2010. "The Impact of the Estate Tax on Capital Gains Realizations: Evidence from the Taxpayer Relief Act of 1997: Working Paper 2010-08," Working Papers, Congressional Budget Office 21941, Congressional Budget Office.
  7. Werner Güth & Kurt-Dieter Koschmieder & M. Vittoria Levati & Ev Martin, 2005. "How to Preserve a Fortune: An Experimental Comparison of Foundations and Direct Transfers to the Heir," Papers on Strategic Interaction, Max Planck Institute of Economics, Strategic Interaction Group 2005-33, Max Planck Institute of Economics, Strategic Interaction Group.
  8. Wojciech Kopczuk & Emmanuel Saez, 2004. "Top Wealth Shares in the United States: 1916-2000: Evidence from Estate Tax Returns," NBER Working Papers 10399, National Bureau of Economic Research, Inc.
  9. Sexauer, Martin & Kleiber, Christian & Wälde, Klaus, 2005. "Bequests, taxation and the distribution of wealth in a general equilibrium model," W.E.P. - Würzburg Economic Papers 61, University of Würzburg, Chair for Monetary Policy and International Economics.
  10. Chih-Chin Ho & Ching-Yang Lin & Cheng-Tao Tang, 2013. "How Do Income and Bequest Taxes Affect Income Inequality? The Role of Parental Transfers," Working Papers, Research Institute, International University of Japan EMS_2013_10, Research Institute, International University of Japan.
  11. Benjamin R. Page, 2003. "Testing for a Bequest Motive Using Cross-State Variation in Bequest Taxes: Technical Paper 2003-01," Working Papers, Congressional Budget Office 14362, Congressional Budget Office.
  12. John Ameriks & Andrew Caplin & Steven Laufer & Stijn Van Nieuwerburgh, 2007. "The Joy of Giving or Assisted Living? Using Strategic Surveys to Separate Bequest and Precautionary Motives," NBER Working Papers 13105, National Bureau of Economic Research, Inc.
  13. Nordblom, Katarina & Ohlsson, Henry, 2005. "Tax avoidance and intra-family transfers," Working Papers in Economics 164, University of Gothenburg, Department of Economics.
  14. James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," Tax Policy and the Economy, University of Chicago Press, vol. 27(1), pages 101 - 124.
  15. William F. Bassett, 2004. "Medicaid's nursing home coverage and asset transfers," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) 2004-15, Board of Governors of the Federal Reserve System (U.S.).
  16. Joulfaian, David, 2005. "Choosing between gifts and bequests: How taxes affect the timing of wealth transfers," Journal of Public Economics, Elsevier, Elsevier, vol. 89(11-12), pages 2069-2091, December.
  17. Legendre, Bérangère & El Mekkaoui de Freitas, Najat, 2012. "Life cycle accumulation and aging risks," Economics Papers from University Paris Dauphine 123456789/11142, Paris Dauphine University.
  18. Giorgio Bellettini & Filippo Taddei, 2009. "Real Estate Prices and the Importance of Bequest Taxation," Carlo Alberto Notebooks, Collegio Carlo Alberto 107, Collegio Carlo Alberto, revised 2011.
  19. Wojciech Kopczuk, 2006. "Bequest and Tax Planning: Evidence From Estate Tax Returns," NBER Working Papers 12701, National Bureau of Economic Research, Inc.
  20. Cristina Borra & Libertad González & Almudena Sevilla-Sanz, 2014. "The Impact of Eliminating a Child Benefit on Birth Timing and Infant Health," Working Papers 707, Barcelona Graduate School of Economics.
  21. James R. Hines Jr., 2012. "How Important Are Perpetual Tax Savings?," NBER Working Papers 18553, National Bureau of Economic Research, Inc.
  22. Jappelli, T. & Padula, M. & Pica, G., 2011. "GINI DP 21: Transfer Taxes and Inequality," GINI Discussion Papers 21, AIAS, Amsterdam Institute for Advanced Labour Studies.
  23. Elin Halvorsen & Thor O. Thoresen, 2005. "The relationship between altruism and equal sharing. Evidence from inter vivos transfer behavior," Discussion Papers, Research Department of Statistics Norway 439, Research Department of Statistics Norway.
  24. B. Douglas Bernheim & Robert J. Lemke & John Karl Scholz, 2001. "Do Estate and Gift Taxes Affect the Timing of Private Transfers?," NBER Working Papers 8333, National Bureau of Economic Research, Inc.
  25. FORNERO Elsa & ROMITI Agnese & ROSSI Cristina, 2013. "Does Home Ownership Crowd Out Investment in Children's Human Capital?," CEPS/INSTEAD Working Paper Series 2013-21, CEPS/INSTEAD.
  26. Batista, Catia & Silverman, Dan & Yang, Dean, 2013. "Directed Giving: Evidence from an Inter-Household Transfer Experiment," IZA Discussion Papers 7629, Institute for the Study of Labor (IZA).
  27. Joulfaian, David, 2004. "Gift taxes and lifetime transfers: time series evidence," Journal of Public Economics, Elsevier, Elsevier, vol. 88(9-10), pages 1917-1929, August.
  28. Staffolani, Stefano & Valentini, Enzo, 2007. "Bequest taxation and efficient allocation of talents," Economic Modelling, Elsevier, vol. 24(4), pages 648-672, July.