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Policy Watch: Death Watch for the Estate Tax?

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  • William G. Gale
  • Joel B. Slemrod

Abstract

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Suggested Citation

  • William G. Gale & Joel B. Slemrod, 2001. "Policy Watch: Death Watch for the Estate Tax?," Journal of Economic Perspectives, American Economic Association, vol. 15(1), pages 205-218, Winter.
  • Handle: RePEc:aea:jecper:v:15:y:2001:i:1:p:205-218
    Note: DOI: 10.1257/jep.15.1.205
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    File URL: http://www.aeaweb.org/articles.php?doi=10.1257/jep.15.1.205
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    References listed on IDEAS

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    1. Becker, Gary S, 1974. "A Theory of Social Interactions," Journal of Political Economy, University of Chicago Press, vol. 82(6), pages 1063-1093, Nov.-Dec..
    2. Neil Bruce & Michael Waldman, 1990. "The Rotten-Kid Theorem Meets the Samaritan's Dilemma," The Quarterly Journal of Economics, Oxford University Press, vol. 105(1), pages 155-165.
    3. B. Douglas Bernheim, 1989. "Intergenerational Altruism, Dynastic Equilibria and Social Welfare," Review of Economic Studies, Oxford University Press, vol. 56(1), pages 119-128.
    4. B. Douglas Bernheim, 1987. "Does the Estate Tax Raise Revenue?," NBER Chapters, in: Tax Policy and the Economy, Volume 1, pages 113-138, National Bureau of Economic Research, Inc.
    5. Andreoni, James, 1989. "Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence," Journal of Political Economy, University of Chicago Press, vol. 97(6), pages 1447-1458, December.
    6. Barro, Robert J, 1974. "Are Government Bonds Net Wealth?," Journal of Political Economy, University of Chicago Press, vol. 82(6), pages 1095-1117, Nov.-Dec..
    7. Clotfelter, Charles T., 1985. "Federal Tax Policy and Charitable Giving," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226110486.
    8. Bernheim, B Douglas & Shleifer, Andrei & Summers, Lawrence H, 1986. "The Strategic Bequest Motive," Journal of Labor Economics, University of Chicago Press, vol. 4(3), pages 151-182, July.
    9. Abel, Andrew B, 1985. "Precautionary Saving and Accidental Bequests," American Economic Review, American Economic Association, vol. 75(4), pages 777-791, September.
    10. Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1, June.
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    Citations

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    Cited by:

    1. 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 paper0606, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.

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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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