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Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States. (1998). Poterba, James.
In: NBER Working Papers.
RePEc:nbr:nberwo:6842.

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Cited: 17

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Cites: 28

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Cocites: 23

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Citations

Citations received by this document

  1. Do Gifts and Bequests Facilitate Homeownership and Firm Creation?. (2014). Garbinti, Bertrand.
    In: Documents de Travail de l'Insee - INSEE Working Papers.
    RePEc:nse:doctra:g2014-02.

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  2. Is It True Love? Altruism Versus Exchange in Time and Money Transfers. (2014). Pasini, Giacomo ; Angelini, Viola ; alessie, rob.
    In: De Economist.
    RePEc:kap:decono:v:162:y:2014:i:2:p:193-213.

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  3. Unequal Giving Monetary Gifts to Children Across Countries and Over Time. (2010). Smith, James ; Zissimopoulos, Julie.
    In: Working Papers.
    RePEc:ran:wpaper:wr-723.

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  4. Unequal Giving: Monetary Gifts to Children Across Countries and Over Time. (2010). Zissimopoulos, Julie ; Smith, James.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp4698.

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  5. Charitable Donations and the Estate Tax: A Tale of Two Hypotheses. (2010). Beranek, William ; Timberlake, Richard H. ; Kamerschen, David R..
    In: American Journal of Economics and Sociology.
    RePEc:bla:ajecsc:v:69:y:2010:i:3:p:1054-1078.

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  6. Alternativas a la supresión del impuesto sobre el patrimonio. (2009). Laura de Pablos Escobar, .
    In: Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales.
    RePEc:ucm:doctra:09-06.

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  7. Modiglianis life-cycle theory of savings fifty years later. (2005). Baranzini, Mauro .
    In: Banca Nazionale del Lavoro Quarterly Review.
    RePEc:psl:bnlqrr:2005:29.

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  8. Modiglianis life-cycle theory of savings fifty years later. (2005). Baranzini, Mauro .
    In: BNL Quarterly Review.
    RePEc:psl:bnlaqr:2005:29.

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  9. Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers. (2005). Joulfaian, David.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11025.

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  10. Wealth inequality and intergenerational links. (2002). De Nardi, Mariacristina.
    In: Staff Report.
    RePEc:fip:fedmsr:314.

    Full description at Econpapers || Download paper

  11. Distortion Costs of Taxing Wealth Accumulation: Income Versus Estate Taxes. (2001). Marples, Donald ; Holtz-Eakin, Douglas.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8261.

    Full description at Econpapers || Download paper

  12. Rethinking the Estate and Gift Tax: Overview. (2001). Slemrod, Joel ; Gale, William.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8205.

    Full description at Econpapers || Download paper

  13. The cost of equality: unequal bequests and tax avoidance. (2001). McGarry, Kathleen.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:79:y:2001:i:1:p:179-204.

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  14. Elderly Asset Management and Health: An Empirical Analysis. (2000). Feinstein, Jonathan ; Ho, Chih-Chin.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:7814.

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  15. The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death. (2000). Poterba, James ; Weisbenner, Scott .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:7811.

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  16. Estate Taxes, Life Insurance, and Small Business. (1999). Rosen, Harvey ; Holtz-Eakin, Douglas ; Phillips, John W..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:7360.

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  17. Estate Taxes, Life Insurance, and Small Business. (1999). Rosen, Harvey ; Holtz-Eakin, Douglas ; Phillips, John .
    In: Center for Policy Research Working Papers.
    RePEc:max:cprwps:10.

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References

References cited by this document

  1. Adams, James D. 1978. Equalization of True Gift and Estate Tax Rates. Journal of Public Economics 9, 59-71.

  2. Auten, Gerald and David Joulfaian. 1997. Bequest Taxes and Capital Gains Realizations. Mimeo, U.S. Treasury Department, Office of Tax Analysis.

  3. Bailey, Martin J., 1969, Capital Gains and Income Taxation, in A. Harberger and M. Bailey, cds., Taxation of Income from Capital (Washington: Brookings Institution).
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  4. Barthold, Thomas, and Robert Plotnick. 1984. Estate Taxation and Other Determinants of Charitable Bequests. National Tax Journal 37, 225-237.
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  5. Bernheim, B. Douglas, Andrei Shleifer, and Lawrence Summers. 1985. The Strategic Bequest Motive, Journal of Political Economy 93, 1045-1076.

  6. Bernheim, B. Douglas. 1987. Does the Estate Tax Raise Revenue, in L. Summers, ed., Tax Policy and the Economy 1, 113-138.

  7. Cooper, George. 1979. A Voluntary Tax? New Perspectives on Sophisticated Tax Avoidance. Washington: Brookings Institution.
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  8. Drew, Christopher, and David Cay Johnston. 1996. For Wealthy Americans, Death Is More Certain Than Taxes, New York Times 146 (December 22), 1, 30.
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  9. Eller, Martha Britton. 1996. Federal Taxation of Wealth Transfers, 1992-1995, Statistics of Income Bulletin Winter 1996-97, 8-63.
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  10. Feinstein, Jonathan S. 1997. Strategies for Estimating the Estate and Gift Tax Gap: A Report Prepared for the Internal Revenue Service Economic Analysis and Modeling Group. Mimeo, Yale School of Management, 1997.
    Paper not yet in RePEc: Add citation now

  11. Gale, William G., and J. Karl Scholz. 1994. Intergenerational Transfers and the Accumulation of Wealth, Journal of Economic Perspectives 8 (Fall), 145-160.

  12. Jousten, Alain, 1998. On the Timing of Gifts and Bequests. Mimeo, MIT Economics 25 Department.
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  13. Kemper, Peter, and Christopher Murtaugh. 1991. Lifetime Use of Nursing Home Care. England Journal of Medicine 324 (February 28), 595-601.
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  14. Kennickell, Arthur B., Martha Starr-McCluer, and Annika Sunden. 1997. Family Finances in the United States: Recent Evidence from the Survey of Consumer Finances. Federal Reserve Bulletin 83 (1), 1-14.

  15. Kuehlwein, Michael. 1994. The Non-Equalization of True Gift and Estate Tax Rates. Journal of Public Economics 53, 3 19-323.

  16. Laitner, John, and F. Thomas Juster. 1996. New Evidence on Altruism: A Study of TIAACREF Retirees. American Economic Review 86, 893-908.

  17. Laitner, John. 1997. Intergenerational and Interhousehold Economic Links. In Mark Rosenzweig and Oded Stark, eds., Handbook of Population and Family Economies, Volume 1A (Amsterdam: North Holland).

  18. McGarry, Kathleen, 1998. The Cost of Equality: Unequal Bequests and Tax Avoidance, Mimeo, Department of Economics, University of California - Los Angeles.
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  19. MeGarry, Kathleen and Robert Schoeni. 1997. Transfer Behavior within the Family: Results from the Asset and Health Dynamics Survey. Journal of Gerontology 52B: 82-92.

  20. MeGarry, Kathleen. 1997. Inter Vivos Transfers and Intended Bequests. Mimeo, Department of Economics, University of California - Los Angeles.

  21. Mitchell, Olivia S., James M. Poterba, Mark J. Warshawsky, and Jeffrey R. Brown. 1998. New Evidence on the Moneys Worth of Individual Annuities, American Economic Review (forthcoming).

  22. Page, Benjamin. 1996, Bequest Taxes, Inter Vivos Gifts, and the Bequest Motive, mimeo, Congressional Budget Office, Washington D.C.
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  23. Pechman, Joseph A. 1987. Federal Tax Policy: Fifth Edition. Washington: Brookings Institution.
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  24. Phillips, David, and Bill Wolfkiel. 1998. Estate Planning Made Easy: Second Edition. (Chicago, IL: Dearborn Financial Press).
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  25. Poterba, James M. 1998. The Estate Tax and After-Tax Returns. In Joel Slemrod, ed., Does Atlas Shrug? The Economic Consequences of Taxing the Rich (Cambridge: Cambridge University Press).
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  26. Shoup, Carl S. 1966. Federal Estate and Gift Taxes. (Washington: Brookings Institution).
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  27. Shoven, John B. and David A. Wise. 1996. The Taxation of Pensions: A Shelter Can Become a Trap. NBER Working Paper 5815, Cambridge, MA.

  28. Sims, Theodore S. 1984. Timing Under a UnifiOd Wealth Transfer Tax, University of Chicago Law Review 51, 34-90.
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  2. Behavioral responses to inheritance tax: Evidence from notches in France. (2018). Goupille-Lebret, Jonathan ; Infante, Jose.
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  3. Does past experience affect future behavior? Evidence from estate tax avoidance behavior. (2017). Choi, Sungmun.
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  4. A little less waiting, a little more action? Inheritance tax planning under lifespan uncertainty. (2016). Kittl, Maximilian ; Diller, Markus.
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  5. U.S. capital gains and estate taxation: a status report and directions for a reform. (2016). Kopczuk, Wojciech.
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  6. Estate vs. capital gains taxation: an evaluation of prospective policies for taxing wealth at the time of death. (2013). Grodzicki, Daniel ; Avery, Robert B. ; Moore, Kevin B..
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  7. Taxation of Intergenerational Transfers and Wealth. (2012). Kopczuk, Wojciech.
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  8. Tax Regimes and Capital Gains Realizations. (2011). Jacob, Martin.
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  9. Do high taxes lock-in capital gains? Evidence from a dual income tax system. (2010). Daunfeldt, Sven-Olov ; Praski-Sthlgren, Ulrika ; Rudholm, Niklas.
    In: Public Choice.
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  10. The Impact of the Estate Tax on Capital Gains Realizations: Evidence from the Taxpayer Relief Act of 1997: Working Paper 2010-08. (2010). Muthitacharoen, Athiphat.
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  11. La motivación de las transmisiones lucrativas entre generaciones de una familia: modelos teóricos y evidencia empírica.. (2007). Garde, Marta Melguizo.
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  12. Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers. (2005). Joulfaian, David.
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  13. Choosing between gifts and bequests: How taxes affect the timing of wealth transfers. (2005). Joulfaian, David.
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  14. Gift taxes and lifetime transfers: time series evidence. (2004). Joulfaian, David.
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  15. Distortion Costs of Taxing Wealth Accumulation: Income Versus Estate Taxes. (2001). Marples, Donald ; Holtz-Eakin, Douglas.
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  16. Rethinking the Estate and Gift Tax: Overview. (2001). Slemrod, Joel ; Gale, William.
    In: NBER Working Papers.
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  18. Estate and gift taxes and incentives for inter vivos giving in the US. (2001). Poterba, James.
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  19. Taxing Wealth Transfers and Its Behavioral Consequences. (2000). Joulfaian, David .
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