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Taxing Wealth Transfers and Its Behavioral Consequences

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  • Joulfaian, David

Abstract

This paper summarizes the tax treatment of wealth transfers, examines the profile of taxpayers, and presents a review of some of the empirical evidence on the effects of estate, gift, and income taxes on the behavior of the wealthy.

Suggested Citation

  • Joulfaian, David, 2000. "Taxing Wealth Transfers and Its Behavioral Consequences," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 933-958, December.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:4:p:933-58
    DOI: 10.17310/ntj.2000.4.09
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    References listed on IDEAS

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    1. Douglas Holtz-Eakin & David Joulfaian & Harvey S. Rosen, 1993. "The Carnegie Conjecture: Some Empirical Evidence," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 108(2), pages 413-435.
    2. Adams, James D., 1978. "Equalization of true gift and estate tax rates," Journal of Public Economics, Elsevier, vol. 9(1), pages 59-71, February.
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    Cited by:

    1. David Joulfaian, 2005. "Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes," Public Economics 0505004, University Library of Munich, Germany.
    2. Joulfaian, David, 2005. "Choosing between gifts and bequests: How taxes affect the timing of wealth transfers," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2069-2091, December.

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