Reassessing the Role for Wealth Transfer Taxes

Henry Aaron and Alicia Munnell

National Tax Journal, 1992, vol. 45, issue 2, 119-43

Abstract: Examines the theoretical rationale for wealth transfer taxes, discusses data on the distribution and accumulation of wealth, and reviews the experience of the United States and other countries under their existing systems. Because a substantial portion of the existing stock of wealth is inherited, theses taxes could have significant equalizing effects..

Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:45:y:1992:i:2:p:119-43

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