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Intergenerational Transfers And Estate Planning: The Iowa Experience

Author

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  • Boehlje, Michael
  • Good, William
  • Harl, Neil
  • Achterhof, John

Abstract

Both state and federal governmental agencies impose taxes upon the transfer of property or wealth at death or as gifts during lifetime. Transfer taxation is justified on at least four grounds: to restrict a person's right to dispose of property at death or during life, to restrict the acquisition of wealth by way of bequests, to achieve a more equal distribution of wealth, and to tax property accumulations that have escaped taxation as income.

Suggested Citation

  • Boehlje, Michael & Good, William & Harl, Neil & Achterhof, John, 1979. "Intergenerational Transfers And Estate Planning: The Iowa Experience," ISU General Staff Papers 197901010800001074, Iowa State University, Department of Economics.
    • Handle: RePEc:isu:genstf:197901010800001074
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    Cited by:

    1. Davenport, Charles & Boehlje, Michael D. & Martin, David B. H., 1982. "The Effects of Tax Policy on American Agriculture," Agricultural Economic Reports 307912, United States Department of Agriculture, Economic Research Service.
    2. Johnson, Sandra L., 1982. "The impact of the Economic Recovery Tax Act of 1981 on the intergenerational transfer of farm estates," ISU General Staff Papers 1982010108000017435, Iowa State University, Department of Economics.

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