Taxing Wealth Transfers and Its Behavioral Consequences

David Joulfaian ()

National Tax Journal, 2000, vol. 53, issue 4, 933-58

Abstract: This paper summarizes the tax treatment of wealth transfers, examines the profile of taxpayers, and presents a review of some of the empirical evidence on the effects of estate, gift, and income taxes on the behavior of the wealthy.

Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:53:y:2000:i:4:p:933-58

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