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Reassessing the Role for Wealth Transfer Taxes

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  • Aaron, Henry J.
  • Munnell, Alicia H.

Abstract

Examines the theoretical rationale for wealth transfer taxes, discusses data on the distribution and accumulation of wealth, and reviews the experience of the United States and other countries under their existing systems. Because a substantial portion of the existing stock of wealth is inherited, theses taxes could have significant equalizing effects..

Suggested Citation

  • Aaron, Henry J. & Munnell, Alicia H., 1992. "Reassessing the Role for Wealth Transfer Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(2), pages 119-143, June.
    • Handle: RePEc:ntj:journl:v:45:y:1992:i:2:p:119-43
    DOI: 10.1086/NTJ41788954
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