Add to ORKGThe United States imposes substantial federal taxes on estates, gifts, and generation-skipping transfers exceeding high exemption levels (currently US$5.25 million). These transfer taxes are very distortionary compared to other federal taxes, and raise little revenue; their appeal lies in their dis-tributional properties. Gratuitous transfers benefit both those who make the transfers and those who receive them; transfer taxes therefore impose burdens on both donors and recipients, in addition to distorting economic behavior. This article considers a potential reform of replacing federal transfer taxes with greater income taxes on the highest-income earners. Such a reform holds the prospect of raising additional federal tax revenue with impr...
The Tax Reform Act of 1986 (TRA\u2786) provided for the most dramatic changes to the Internal Revenu...
The United States has traveled a unique tax policy path, avoiding value added taxes (VATs), which ha...
-This is the author's version of the article:"The challenge of a rising skill premium for redistribu...
The United States imposes substantial federal taxes on estates, gifts, and generation-skipping trans...
This Article considers two aspects of converting the U.S. transfer tax system to one in which burden...
The Tax Cuts and Jobs Act of 2017 imposed a tax, the “transition tax,” on as much as 31 years of und...
This Article offers three sets of proposals to reform the existing federal wealth transfer tax syste...
In a previous article, we argued that contrary to the state of the law over 35 years ago — when Geor...
Scholars have proposed a federal inheritance tax as an alternative to the current federal transfer t...
This article proposes an elective tax benefit transfer system to be available to lessors of property...
The United States gift tax is truly a unique tax insofar as it generates virtually no revenue. For 2...
In addition to funding government and redistributing income, a redistributive tax-and-transfer syste...
This article critically examines the estate and gift tax rules currently applicable to martial wealt...
The current estate tax raises little revenue, yet is ill designed to further the social goals used t...
The United States has long struggled to reform its federal income tax code. Despite enthusiastic an...
The Tax Reform Act of 1986 (TRA\u2786) provided for the most dramatic changes to the Internal Revenu...
The United States has traveled a unique tax policy path, avoiding value added taxes (VATs), which ha...
-This is the author's version of the article:"The challenge of a rising skill premium for redistribu...
The United States imposes substantial federal taxes on estates, gifts, and generation-skipping trans...
This Article considers two aspects of converting the U.S. transfer tax system to one in which burden...
The Tax Cuts and Jobs Act of 2017 imposed a tax, the “transition tax,” on as much as 31 years of und...
This Article offers three sets of proposals to reform the existing federal wealth transfer tax syste...
In a previous article, we argued that contrary to the state of the law over 35 years ago — when Geor...
Scholars have proposed a federal inheritance tax as an alternative to the current federal transfer t...
This article proposes an elective tax benefit transfer system to be available to lessors of property...
The United States gift tax is truly a unique tax insofar as it generates virtually no revenue. For 2...
In addition to funding government and redistributing income, a redistributive tax-and-transfer syste...
This article critically examines the estate and gift tax rules currently applicable to martial wealt...
The current estate tax raises little revenue, yet is ill designed to further the social goals used t...
The United States has long struggled to reform its federal income tax code. Despite enthusiastic an...
The Tax Reform Act of 1986 (TRA\u2786) provided for the most dramatic changes to the Internal Revenu...
The United States has traveled a unique tax policy path, avoiding value added taxes (VATs), which ha...
-This is the author's version of the article:"The challenge of a rising skill premium for redistribu...