Equalization Of True Gift And Estate Tax Rates

James Adams

ISU General Staff Papers from Iowa State University, Department of Economics

Abstract: This paper primarily sets out to show that persons included under the U.S. Federal Estate Tax minimize taxes paid on their personal asset transfers. It asserts, and attempts to demonstrate empirically, that testators equalize true bequest and gift tax rates, which expresses the same point somewhat differently.

Date: 1978-02-01
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Citations: View citations in EconPapers (10)

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Journal Article: Equalization of true gift and estate tax rates (1978)
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