Charitable Bequests and the Repeal of the Estate Tax: Technical Paper 2004-08

Robert McClelland

No 15799, Working Papers from Congressional Budget Office

Abstract: Recent years have seen tremendous changes in tax law. For example, the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA 2001) phases out the estate tax over 10 years until it is fully repealed in 2010. Those changes reduce federal revenues but also alter various incentives. For example, the deductibility of charitable bequests from one’s taxable estate provides an incentive to make these bequests so that eliminating the estate tax would eliminate this incentive. Recently, two important articles have presented substantially different

Date: 2004-07-01
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