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Estate and gift taxes and incentives for inter vivos giving in the US

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  • Poterba, James

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  • Poterba, James, 2001. "Estate and gift taxes and incentives for inter vivos giving in the US," Journal of Public Economics, Elsevier, vol. 79(1), pages 237-264, January.
  • Handle: RePEc:eee:pubeco:v:79:y:2001:i:1:p:237-264
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    References listed on IDEAS

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    1. Adams, James D., 1978. "Equalization of true gift and estate tax rates," Journal of Public Economics, Elsevier, vol. 9(1), pages 59-71, February.
    2. Poterba, James M & Venti, Steven F & Wise, David A, 1998. "401(k) Plans and Future Patterns of Retirement Saving," American Economic Review, American Economic Association, vol. 88(2), pages 179-184, May.
    3. William G. Gale & John Karl Scholz, 1994. "Intergenerational Transfers and the Accumulation of Wealth," Journal of Economic Perspectives, American Economic Association, vol. 8(4), pages 145-160, Fall.
    4. Joulfaian, David, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 743-764, September.
    5. John B. Shoven & David A. Wise, 1998. "The Taxation of Pensions: A Shelter Can Become a Trap," NBER Chapters,in: Frontiers in the Economics of Aging, pages 173-212 National Bureau of Economic Research, Inc.
    6. McGarry, Kathleen, 2001. "The cost of equality: unequal bequests and tax avoidance," Journal of Public Economics, Elsevier, vol. 79(1), pages 179-204, January.
    7. 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.
    8. Laitner, John & Juster, F Thomas, 1996. "New Evidence on Altruism: A Study of TIAA-CREF Retirees," American Economic Review, American Economic Association, vol. 86(4), pages 893-908, September.
    9. Kathleen McGarry, 2000. "Inter Vivos Transfers or Bequests? Estate Taxes and the Timing of Parental Giving," NBER Chapters,in: Tax Policy and the Economy, Volume 14, pages 93-122 National Bureau of Economic Research, Inc.
    10. 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.
    11. Joulfaian, David, 1991. "Charitable Bequests and Estate Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(2), pages 169-180, June.
    12. McGarry, Kathleen, 1999. "Inter vivos transfers and intended bequests," Journal of Public Economics, Elsevier, vol. 73(3), pages 321-351, September.
    13. Adams, James D., 1978. "Equalization Of True Gift And Estate Tax Rates," ISU General Staff Papers 197802010800001031, Iowa State University, Department of Economics.
    14. 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.
    15. Arthur B. Kennickell & Martha Starr-McCluer & Annika E. Sunden, 1997. "Family finances in the U.S.: recent evidence from the Survey of Consumer Finances," Federal Reserve Bulletin, Board of Governors of the Federal Reserve System (U.S.), issue Jan, pages 1-24.
    16. Joulfaian, David, 1991. "Charitable Bequests and Estate Taxes," National Tax Journal, National Tax Association, vol. 44(2), pages 169-80, June.
    17. Kuehlwein, Michael, 1994. "The non-equalization of true gift and estate tax rates," Journal of Public Economics, Elsevier, vol. 53(2), pages 319-323, February.
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