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Life and Death Questions About the Estate and Gift Tax

Gale, William G. and Slemrod, Joel

Abstract:

Political debate over the estate tax has been growing; this article provides an overview of estate and gift taxes, examines equity and incidence issues and the efficiency of transfer taxes, and discusses administrative aspects of the estate and gift tax.

Citation

Gale, William G. and Slemrod, Joel (2000), Life and Death Questions About the Estate and Gift Tax, National Tax Journal, 53:4, pp. 889-912

DOI: dx.doi.org/10.17310/ntj.2000.4.07