IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v53y2000i3p343-60.html
   My bibliography  Save this article

A Quarter Century of Estate Tax Reforms

Author

Listed:
  • Joulfaian, David

Abstract

Estate Tax Reforms over the past quarter of a century reflect a number of objectives. These include harmonization of estate and gift taxes, reductions in tax burdens, easing liquidity constraints, and simplifying compliance and tax administration. As a result of these changes, many taxpayers were eliminated from the tax rolls, the tax burden on married individuals eliminated or deferred, taxes on businesses were reduced, and the yield to the fisc reduced considerably. An unintended effect of tax reforms is that many of the changes have intensified the need for tax planning and added to the complexity of the tax code. In this paper, I review many of the changes, and discuss their implications for taxpayer behavior and complexity.

Suggested Citation

  • Joulfaian, David, 2000. "A Quarter Century of Estate Tax Reforms," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 343-360, September.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:3:p:343-60
    DOI: 10.17310/ntj.2000.3.02
    as

    Download full text from publisher

    File URL: https://doi.org/10.17310/ntj.2000.3.02
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://doi.org/10.17310/ntj.2000.3.02
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.17310/ntj.2000.3.02?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Auten, Gerald & Joulfaian, David, 1996. "Charitable contributions and intergenerational transfers," Journal of Public Economics, Elsevier, vol. 59(1), pages 55-68, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Brown, Sarah & Greene, William H. & Harris, Mark N. & Taylor, Karl, 2015. "An inverse hyperbolic sine heteroskedastic latent class panel tobit model: An application to modelling charitable donations," Economic Modelling, Elsevier, vol. 50(C), pages 228-236.
    2. Säve-Söderbergh, Jenny, 2005. "Who is Willing to Let Ethics Guide His Economic Decision-Making? Evidence from Individual Investments in Ethical Funds," Working Paper Series 7/2005, Stockholm University, Swedish Institute for Social Research.
    3. Roozbeh Hosseini & Ali Shourideh, 2019. "Retirement Financing: An Optimal Reform Approach," Econometrica, Econometric Society, vol. 87(4), pages 1205-1265, July.
    4. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
    5. Chandrayee Chatterjee & James C. Cox & Michael K. Price & Florian Rundhammer, 2020. "Robbing Peter to Pay Paul: Understanding How State Tax Credits Impact Charitable Giving," NBER Working Papers 27163, National Bureau of Economic Research, Inc.
    6. Wiepking, Pamala & Madden, Kym & McDonald, Katie, 2010. "Leaving a legacy: Bequest giving in Australia," Australasian marketing journal, Elsevier, vol. 18(1), pages 15-22.
    7. Brunner, Eric & Balsdon, Ed, 2004. "Intergenerational conflict and the political economy of school spending," Journal of Urban Economics, Elsevier, vol. 56(2), pages 369-388, September.
    8. Yukutake, Norifumi & Iwata, Shinichiro & Idee, Takako, 2015. "Strategic interaction between inter vivos gifts and housing acquisition," Journal of the Japanese and International Economies, Elsevier, vol. 35(C), pages 62-77.
    9. repec:fth:jonhop:430 is not listed on IDEAS
    10. Chandrayee Chatterjee & James C. Cox & Michael K. Price & Florian Rundhammer, 2020. "Competition Among Charities: Field Experimental Evidence from a State Income Tax Credit for Charitable Giving," Experimental Economics Center Working Paper Series 2020-01, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University.
    11. Honggao Cao, 2006. "Time and Financial Transfers Within and Beyond the Family," Journal of Family and Economic Issues, Springer, vol. 27(2), pages 375-400, June.
    12. Brown, Sarah & Harris, Mark N. & Taylor, Karl, 2012. "Modelling charitable donations to an unexpected natural disaster: Evidence from the U.S. Panel Study of Income Dynamics," Journal of Economic Behavior & Organization, Elsevier, vol. 84(1), pages 97-110.
    13. David Joulfaian & Mark Rider, 2003. "Errors in Variables and Estimated Price Elasticities for Charitable Giving," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0307, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    14. Joulfaian, David, 2001. "Choosing Between an Income Tax and a Wealth Transfer Tax," National Tax Journal, National Tax Association, vol. 54(n. 3), pages 629-43, September.
    15. Joulfaian, David, 2001. "Choosing Between an Income Tax and a Wealth Transfer Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(3), pages 629-643, September.
    16. sarah Brown & Mark N Harris & Karl Taylor, 2010. "Modelling Charitable Donations: A Latent Class Panel Approach," Working Papers 2010017, The University of Sheffield, Department of Economics, revised Sep 2010.
    17. Christopher D Carroll, 1997. "Why Do the Rich Save So Much?," Economics Working Paper Archive 388, The Johns Hopkins University,Department of Economics.
    18. 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.
    19. Sarah Brown & Karl Taylor, 2019. "Charitable Behaviour and Political Ideology: Evidence for the UK," Working Papers 2019002, The University of Sheffield, Department of Economics.
    20. Leslie Moscow McGranahan, 2000. "Charity and the Bequest Motive: Evidence from Seventeenth-Century Wills," Journal of Political Economy, University of Chicago Press, vol. 108(6), pages 1270-1291, December.
    21. Reinstein David A, 2011. "Does One Charitable Contribution Come at the Expense of Another?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-54, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:53:y:2000:i:3:p:343-60. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.