Behavioral Responses to the Estate Tax: Inter Vivos Giving

Kathleen McGarry

National Tax Journal, 2000, vol. 53, issue 4, 913-32

Abstract: Individuals who value the amount left to heirs have a clear incentive to engage in behavior that reduces the tax; by transferring a portion of an eventual bequest during their lifetime, a parent can substantially reduce the tax eventually paid by an estate.

Date: 2000
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