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Equalization Of True Gift And Estate Tax Rates

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  • Adams, James D.

Abstract

This paper primarily sets out to show that persons included under the U.S. Federal Estate Tax minimize taxes paid on their personal asset transfers. It asserts, and attempts to demonstrate empirically, that testators equalize true bequest and gift tax rates, which expresses the same point somewhat differently.

Suggested Citation

  • Adams, James D., 1978. "Equalization Of True Gift And Estate Tax Rates," ISU General Staff Papers 197802010800001031, Iowa State University, Department of Economics.
    • Handle: RePEc:isu:genstf:197802010800001031
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    Cited by:

    1. Poterba, James, 2001. "Estate and gift taxes and incentives for inter vivos giving in the US," Journal of Public Economics, Elsevier, vol. 79(1), pages 237-264, January.
    2. Joulfaian, David, 2000. "Taxing Wealth Transfers and Its Behavioral Consequences," National Tax Journal, National Tax Association, vol. 53(n. 4), pages 933-58, December.
    3. Joulfaian, David, 2000. "Taxing Wealth Transfers and Its Behavioral Consequences," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 933-958, December.
    4. 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.
    5. Joulfaian, David, 2004. "Gift taxes and lifetime transfers: time series evidence," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1917-1929, August.
    6. Auten, Gerald & Joulfaian, David, 2001. "Bequest taxes and capital gains realizations," Journal of Public Economics, Elsevier, vol. 81(2), pages 213-229, August.
    7. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
    8. Joulfaian, David, 2005. "Choosing between gifts and bequests: How taxes affect the timing of wealth transfers," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2069-2091, December.
    9. 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.

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