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Choosing between gifts and bequests: How taxes affect the timing of wealth transfers

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Author Info
Joulfaian, David

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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 89 (2005)
Issue (Month): 11-12 (December)
Pages: 2069-2091
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Handle: RePEc:eee:pubeco:v:89:y:2005:i:11-12:p:2069-2091

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Web page: http://www.elsevier.com/locate/inca/505578

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  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. [Downloadable!] (restricted)
  2. B. Douglas Bernheim & Robert J. Lemke & John Karl Scholz, 2001. "Do Estate and Gift Taxes Affect the Timing of Private Transfers?," NBER Working Papers 8333, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  3. Cox, Donald, 1987. "Motives for Private Income Transfers," Journal of Political Economy, University of Chicago Press, vol. 95(3), pages 508-46, June. [Downloadable!] (restricted)
  4. 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. [Downloadable!]
  5. Page, Benjamin R., 2003. "Bequest taxes, inter vivos gifts, and the bequest motive," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1219-1229, May. [Downloadable!] (restricted)
  6. Auten, Gerald & Joulfaian, David, 2001. "Bequest taxes and capital gains realizations," Journal of Public Economics, Elsevier, vol. 81(2), pages 213-229, August. [Downloadable!] (restricted)
  7. David Joulfaian, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," NBER Working Papers 7663, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  8. Boskin, Michael J., 1976. "Estate taxation and charitable bequests," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 27-56. [Downloadable!] (restricted)
  9. 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. [Downloadable!]
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  10. Andreoni, James, 1989. "Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence," Journal of Political Economy, University of Chicago Press, vol. 97(6), pages 1447-58, December. [Downloadable!] (restricted)
  11. James Poterba, 1998. "Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States," NBER Working Papers 6842, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  12. McGarry, Kathleen, 1999. "Inter vivos transfers and intended bequests," Journal of Public Economics, Elsevier, vol. 73(3), pages 321-351, September. [Downloadable!] (restricted)
  13. Stiglitz, Joseph E, 1978. "Notes on Estate Taxes, Redistribution, and the Concept of Balanced Growth Path Incidence," Journal of Political Economy, University of Chicago Press, vol. 86(2), pages S137-50, April. [Downloadable!] (restricted)
  14. Andreoni, James, 1990. "Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving?," Economic Journal, Royal Economic Society, vol. 100(401), pages 464-77, June. [Downloadable!] (restricted)
  15. James Poterba, 1997. "The Estate Tax and After-Tax Investment Returns," NBER Working Papers 6337, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  16. Balcer, Yves & Judd, Kenneth L, 1987. " Effects of Capital Gains Taxation on Life-Cycle Investment and Portfolio Management," Journal of Finance, American Finance Association, vol. 42(3), pages 743-58, July. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Nordblom, Katarina & Ohlsson, Henry, 2005. "Tax avoidance and intra-family transfers," Working Papers in Economics 164, Göteborg University, Department of Economics. [Downloadable!]
    Other versions:
  2. Yang-Ming Chang, 2007. "Transfers and bequests: a portfolio analysis in a Nash game," Annals of Finance, Springer, vol. 3(2), pages 277-295, March. [Downloadable!] (restricted)
  3. David Joulfaian, 2005. "Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes," Public Economics 0505004, EconWPA. [Downloadable!]
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