Charitable Bequests and Estate Taxes

David Joulfaian ()

National Tax Journal, 1991, vol. 44, issue 2, 169-80

Abstract: Examines the effects of the estate tax on charitable bequests using estate tax records for decedents in 1986 filed during the years 1986-1988. Focuses on the pattern of aggregate charitable bequests, bequests to six categories of charitable organizations, as well as the effect of the estate tax deduction on the number of categories of charitable bequests

Date: 1991
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:2:p:169-80

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