The Federal Estate and Gift Tax: A Case Study in Uncertainty

Beth Shapiro Kaufman

National Tax Journal, 2011, vol. 64, issue 4, 943-48

Abstract: This paper uses the Federal estate and gift tax to illustrate the existence of uncertainty in the tax law. After a brief description of the historical circumstances of these taxes and recent legislation, two examples of the effects of uncertainty are discussed. Finally, the negative consequences of uncertainty in the tax law are explored.

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:64:y:2011:i:4:p:943-48

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