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The Federal Estate and Gift Tax: A Case Study in Uncertainty

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  • Kaufman, Beth Shapiro

Abstract

This paper uses the Federal estate and gift tax to illustrate the existence of uncertainty in the tax law. After a brief description of the historical circumstances of these taxes and recent legislation, two examples of the effects of uncertainty are discussed. Finally, the negative consequences of uncertainty in the tax law are explored.

Suggested Citation

  • Kaufman, Beth Shapiro, 2011. "The Federal Estate and Gift Tax: A Case Study in Uncertainty," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(4), pages 943-948, December.
    • Handle: RePEc:ntj:journl:v:64:y:2011:i:4:p:943-48
    DOI: 10.17310/ntj.2011.4.02
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    File URL: https://doi.org/10.17310/ntj.2011.4.02
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    Cited by:

    1. Andrew C. Chang, 2018. "Nothing is Certain Except Death and Taxes : The Lack of Policy Uncertainty from Expiring \"Temporary\" Taxes," Finance and Economics Discussion Series 2018-041, Board of Governors of the Federal Reserve System (U.S.).

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