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Behavioral Responses to the Estate Tax: Inter Vivos Giving

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  • McGarry, Kathleen

Abstract

Individuals who value the amount left to heirs have a clear incentive to engage in behavior that reduces the tax; by transferring a portion of an eventual bequest during their lifetime, a parent can substantially reduce the tax eventually paid by an estate.

Suggested Citation

  • McGarry, Kathleen, 2000. "Behavioral Responses to the Estate Tax: Inter Vivos Giving," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 913-932, December.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:4:p:913-32
    DOI: 10.17310/ntj.2000.4.08
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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. 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 1447-1458, December.
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    Cited by:

    1. Ivo Bischoff & Nataliya Kusa, 2015. "Policy preferences for inheritance taxation," MAGKS Papers on Economics 201531, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    2. Junya Hamaaki & Masahiro Hori & Keiko Murata, 2019. "The intra-family division of bequests and bequest motives: empirical evidence from a survey on Japanese households," Journal of Population Economics, Springer;European Society for Population Economics, vol. 32(1), pages 309-346, January.
    3. William G. Gale & Joel B. Slemrod, 2001. "Rethinking the Estate and Gift Tax: Overview," NBER Working Papers 8205, National Bureau of Economic Research, Inc.
    4. Markus Diller & Maximilian Kittl, 2016. "A little less waiting, a little more action? Inheritance tax planning under lifespan uncertainty," Journal of Business Economics, Springer, vol. 86(9), pages 963-995, December.
    5. Ivo Bischoff & Nataliya Kusa, 2016. "Should wealth transfers be taxed? Citizens’ view on a fundamental question," MAGKS Papers on Economics 201636, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).

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