Document Type

Report

Publication Date

2-1978

Number

32

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.

Published As

This paper was published in Journal of Public Economics Vol. 9, Issue 1, pp. 59-71

doi: 10.1016/0047-2727(78)90026-9

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