Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States
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Citations
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Cited by:
- Zissimopoulos, Julie & Smith, James P., 2010.
"Unequal Giving: Monetary Gifts to Children Across Countries and Over Time,"
IZA Discussion Papers
4698, Institute of Labor Economics (IZA).
- Julie Zissimopoulos & James P. Smith, 2010. "Unequal Giving Monetary Gifts to Children Across Countries and Over Time," Working Papers WR-723, RAND Corporation.
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- Douglas Holtz-Eakin & Donald Marples, 2001. "Distortion Costs of Taxing Wealth Accumulation: Income Versus Estate Taxes," NBER Working Papers 8261, National Bureau of Economic Research, Inc.
- Mariacristina De Nardi, 2004.
"Wealth Inequality and Intergenerational Links,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 71(3), pages 743-768.
- Mariacristina deNardi, 2000. "Wealth Inequality and Intergenerational Links," Econometric Society World Congress 2000 Contributed Papers 0547, Econometric Society.
- Mariacristina De Nardi, 2002. "Wealth inequality and intergenerational links," Staff Report 314, Federal Reserve Bank of Minneapolis.
- William G. Gale & Joel B. Slemrod, 2001. "Rethinking the Estate and Gift Tax: Overview," NBER Working Papers 8205, National Bureau of Economic Research, Inc.
- Rob Alessie & Viola Angelini & Giacomo Pasini, 2014.
"Is It True Love? Altruism Versus Exchange in Time and Money Transfers,"
De Economist, Springer, vol. 162(2), pages 193-213, June.
- Giacomo Pasini & Rob Alessie & Viola Angelini, 2011. "Is it true love? Altruism versus exchange in time and money transfers," Working Papers 2011_27, Department of Economics, University of Venice "Ca' Foscari".
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- 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.
- David Joulfaian, 2005. "Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers," NBER Working Papers 11025, National Bureau of Economic Research, Inc.
- Douglas Holtz-Eakin & John W. R. Phillips & Harvey S. Rosen, 2001.
"Estate Taxes, Life Insurance, And Small Business,"
The Review of Economics and Statistics, MIT Press, vol. 83(1), pages 52-63, February.
- Douglas Holtz-Eakin & John W. Phillips & Harvey S. Rosen, 1999. "Estate Taxes, Life Insurance, and Small Business," NBER Working Papers 7360, National Bureau of Economic Research, Inc.
- Douglas Holtz-Eakin & John Phillips & Harvey Rosen, 1999. "Estate Taxes, Life Insurance, and Small Business," Center for Policy Research Working Papers 10, Center for Policy Research, Maxwell School, Syracuse University.
- Mauro Baranzini, 2005. "Modigliani's life-cycle theory of savings fifty years later," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 58(233-234), pages 109-172.
- Laura de Pablos Escobar, 2009. "Alternativas a la supresión del impuesto sobre el patrimonio," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 09-06, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
- B. Garbinti, 2014. "Do Gifts and Bequests Facilitate Homeownership and Firm Creation?," Documents de Travail de l'Insee - INSEE Working Papers g2014-02, Institut National de la Statistique et des Etudes Economiques.
- William Beranek & David R. Kamerschen & Richard H. Timberlake, 2010. "Charitable Donations and the Estate Tax: A Tale of Two Hypotheses," American Journal of Economics and Sociology, Wiley Blackwell, vol. 69(3), pages 1054-1078, July.
- James M. Poterba & Scott Weisbenner, 2000. "The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death," NBER Working Papers 7811, National Bureau of Economic Research, Inc.
- Jonathan S. Feinstein & Chih-Chin Ho, 2000. "Elderly Asset Management and Health: An Empirical Analysis," NBER Working Papers 7814, National Bureau of Economic Research, Inc.
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More about this item
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-1998-12-28 (Public Economics)
- NEP-PUB-1998-12-28 (Public Finance)
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