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Citations for "The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors"

by Joel Slemrod & Wojciech Kopczuk

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  1. Marco Cagetti & Mariacristina De Nardi, 2007. "Estate taxation, entrepreneurship, and wealth," Working Paper Series, Federal Reserve Bank of Chicago WP-07-08, Federal Reserve Bank of Chicago.
  2. Grossmann, Volker & Strulik, Holger, 2008. "Should Continued Family Firms Face Lower Taxes Than Other Estates?," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät dp-387, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  3. Wojciech Kopczuk & Joel Slemrod, 2003. "Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity," The Review of Economics and Statistics, MIT Press, vol. 85(2), pages 256-265, May.
  4. James M. Poterba & Scott Weisbenner, 2000. "The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death," NBER Working Papers 7811, National Bureau of Economic Research, Inc.
  5. Marco Cagetti & Mariacristina De Nardi, 2004. "Taxation, entrepreneurship and wealth," Working Papers, Federal Reserve Bank of Minneapolis 632, Federal Reserve Bank of Minneapolis.
  6. Louis Kaplow, 2000. "A Framework for Assessing Estate and Gift Taxation," NBER Working Papers 7775, National Bureau of Economic Research, Inc.
  7. Shinichi Nishiyama, 2002. "Bequests, Inter Vivos Transfers, and Wealth Distribution," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 5(4), pages 892-931, October.
  8. 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.
  9. Mariacristina De Nardi & Marco Cagetti, 2005. "Estate taxes, entrepreneuship, and wealth," 2005 Meeting Papers, Society for Economic Dynamics 144, Society for Economic Dynamics.
  10. Kopczuk, Wojciech & Saez, Emmanuel, 2004. "Top Wealth Shares in the United States, 1916-2000: Evidence from Estate Tax Returns," National Tax Journal, National Tax Association, vol. 57(2), pages 445-87, June.
  11. Laura de Pablos Escobar, 2006. "The Personal Wealth Taxes: The Inheretance and Gift Taxes and the Net Wealth Tax in Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0606, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  12. Helmuth Cremer & Pierre Pestieau, 2003. "Wealth transfer taxation: a survey," DELTA Working Papers, DELTA (Ecole normale supérieure) 2003-20, DELTA (Ecole normale supérieure).
  13. Jon Bakija & Joel Slemrod, 2004. "Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns," NBER Working Papers 10645, National Bureau of Economic Research, Inc.
  14. Laura de Pablos Escobar, 2009. "Alternativas a la supresión del Impuesto sobre el Patrimonio," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales 09-06, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
  15. Miguel Angel Barberán Lahuerta, 2006. "Redistribution and progressivity of taxes on inheritances and donations and analysis with data of panel," Hacienda Pública Española, IEF, IEF, vol. 177(2), pages 25-55, April.
  16. Tomer Blumkin & Efraim Sadka, 2001. "Estate Taxation," CESifo Working Paper Series 558, CESifo Group Munich.
  17. José Mª Durán Cabré & Alejandro Esteller Moré, 2007. "An empirical analysis of wealth taxation: Equity Vs.tax compliance," Working Papers, Xarxa de Referència en Economia Aplicada (XREAP) XREAP2007-03, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2007.
  18. Miguel Ángel Barberán Lahuerta, 2006. "Transmisiones gratuitas de riqueza "mortis causa" e "inter vivos"; análisis diferenciado de su comportamiento respecto al objetivo de la redistribución," Economic Working Papers at Centro de Estudios Andaluces E2006/15, Centro de Estudios Andaluces.
  19. CREMER, Helmuth & PESTIEAU, Pierre, 2004. "The tax treatment of intergenerational wealth transfers," CORE Discussion Papers, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) 2004062, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  20. William G. Gale & Joel B. Slemrod, 2001. "Rethinking the Estate and Gift Tax: Overview," NBER Working Papers 8205, National Bureau of Economic Research, Inc.
  21. Jappelli, Tullio & Padula, Mario & Pica, Giovanni, 2010. "Estate Taxation and Intergenerational Transfers," CEPR Discussion Papers, C.E.P.R. Discussion Papers 7701, C.E.P.R. Discussion Papers.
  22. 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.
  23. Jappelli, T. & Padula, M. & Pica, G., 2011. "GINI DP 21: Transfer Taxes and Inequality," GINI Discussion Papers, AIAS, Amsterdam Institute for Advanced Labour Studies 21, AIAS, Amsterdam Institute for Advanced Labour Studies.
  24. Seth H. Giertz, 2004. "Recent Literature on Taxable-Income Elasticities: Technical Paper 2004-16," Working Papers, Congressional Budget Office 16189, Congressional Budget Office.
  25. Douglas Holtz-Eakin & Donald Marples, 2001. "Distortion Costs of Taxing Wealth Accumulation: Income Versus Estate Taxes," NBER Working Papers 8261, National Bureau of Economic Research, Inc.
  26. Thomas Piketty & Emmanuel Saez, 2001. "Income Inequality in the United States, 1913-1998 (series updated to 2000 available)," NBER Working Papers 8467, National Bureau of Economic Research, Inc.
  27. Rebelein, Robert P., 2005. "Intergenerational Strategic Behavior and Crowding Out in a General Equilibrium Model," Vassar College Department of Economics Working Paper Series, Vassar College Department of Economics 74, Vassar College Department of Economics.