Intergenerational Transfers And Estate Planning: The Iowa Experience

Michael Boehlje, William Good, Neil Harl and John Achterhof

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

Abstract: Both state and federal governmental agencies impose taxes upon the transfer of property or wealth at death or as gifts during lifetime. Transfer taxation is justified on at least four grounds: to restrict a person's right to dispose of property at death or during life, to restrict the acquisition of wealth by way of bequests, to achieve a more equal distribution of wealth, and to tax property accumulations that have escaped taxation as income.

Date: 1979-01-01
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