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Restructuring Estate and Gift Taxes

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  • Sawyers, Roby B.

Abstract

Most observers agree that restructuring the current transfer tax system (encompassing the estate, gift and generation skipping transfer taxes) is warranted and appropriate. However, the debate in Congress and the press centers on exactly how the system should be changed. In this paper, I analyze and compare outright repeal of the transfer tax to two alternatives--significant modifications of the current transfer tax system and a tax on appreciation at death--and conclude that a combination of an increased exclusion amount, reduced tax rates, broad tax payment deferral relief for all estates, and modifications to the generation skipping transfer tax would satisfy many of the critics of the current system.

Suggested Citation

  • Sawyers, Roby B., 2001. "Restructuring Estate and Gift Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(3), pages 579-612, September.
    • Handle: RePEc:ntj:journl:v:54:y:2001:i:3:p:579-612
    DOI: 10.17310/ntj.2001.3.12
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