Life and Death Questions About the Estate and Gift Tax

William Gale and Joel Slemrod

National Tax Journal, 2000, vol. 53, issue 4, 889-912

Abstract: Political debate over the estate tax has been growing; this article provides an overview of estate and gift taxes, examines equity and incidence issues and the efficiency of transfer taxes, and discusses administrative aspects of the estate and gift tax.

Date: 2000
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7)

Downloads: (external link)
https://doi.org/10.17310/ntj.2000.4.07 (application/pdf)
https://doi.org/10.17310/ntj.2000.4.07 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:53:y:2000:i:4:p:889-912

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().