The Federal Offset and the American Death Tax System

Eugene Oakes

The Quarterly Journal of Economics, 1940, vol. 54, issue 4_Part_1, 566-598

Abstract: I. The State-Federal conflict for possession of sources of revenue, 566.— II. Background of the controversy over the estate tax, 567.— III. Revisions of the Federal levy, 1924–1935, 569.— IV. Effects of these upon State and Federal revenues, 573.— Effects upon the form of State taxes, 575.— Effects upon the rates applied under State laws, 577.— V. Effects of the Act of 1926 upon death duties in Pennsylvania, 581.— VI. Effects upon death duties in Massachusetts, 586.— VII. Effects upon the New York system, 590.— VIII. Conclusions, 596.

Date: 1940
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