Since 1916, the United States has imposed a tax on the estates of the wealthiest individuals. The 2001 tax cut reduces the estate tax over time, and then repeals it as of 2010, only to reinstate it in 2011. Becaus
International audienceWe explain why wealthy people often favor estate taxation, while wealthless pe...
The estate tax plays an important and controversial role in many aspects of our society. This paper ...
Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollar...
Complete repeal of the federal estate tax is scheduled to take effect for a one year window during 2...
After years of neglect, the estate and gift tax recently became the center of a heated policy debate...
Estate tax repeal would reduce annual charitable giving in life and death by about $10 billion, the ...
The estate tax has many advocates and opponents. We present a review of the primary arguments and em...
The Economic Growth and Tax Relief Reconciliation Act of 2001 promises dramatic reductions in income...
Under current law, the estate tax is reduced gradually through 2009, repealed in 2010, and then rein...
Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 20...
The federal estate tax has been a part of our tax structure since the founding of the country. It is...
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the esta...
The purpose of this paper is to examine the predicted effects of tax reform in the 1980s (the tax ac...
Charitable bequests are an important source of philanthropic support. Unlike bequests to children wh...
THIS PAPER DESCRIBES THE DEVELOPMENT OF A microsimulation model that estimates the distributional ef...
International audienceWe explain why wealthy people often favor estate taxation, while wealthless pe...
The estate tax plays an important and controversial role in many aspects of our society. This paper ...
Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollar...
Complete repeal of the federal estate tax is scheduled to take effect for a one year window during 2...
After years of neglect, the estate and gift tax recently became the center of a heated policy debate...
Estate tax repeal would reduce annual charitable giving in life and death by about $10 billion, the ...
The estate tax has many advocates and opponents. We present a review of the primary arguments and em...
The Economic Growth and Tax Relief Reconciliation Act of 2001 promises dramatic reductions in income...
Under current law, the estate tax is reduced gradually through 2009, repealed in 2010, and then rein...
Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 20...
The federal estate tax has been a part of our tax structure since the founding of the country. It is...
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the esta...
The purpose of this paper is to examine the predicted effects of tax reform in the 1980s (the tax ac...
Charitable bequests are an important source of philanthropic support. Unlike bequests to children wh...
THIS PAPER DESCRIBES THE DEVELOPMENT OF A microsimulation model that estimates the distributional ef...
International audienceWe explain why wealthy people often favor estate taxation, while wealthless pe...
The estate tax plays an important and controversial role in many aspects of our society. This paper ...
Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollar...