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Behavioral Responses to the Estate Tax: Inter Vivos Giving

McGarry, Kathleen

Abstract:

Individuals who value the amount left to heirs have a clear incentive to engage in behavior that reduces the tax; by transferring a portion of an eventual bequest during their lifetime, a parent can substantially reduce the tax eventually paid by an estate.

Citation

McGarry, Kathleen (2000), Behavioral Responses to the Estate Tax: Inter Vivos Giving, National Tax Journal, 53:4, pp. 913-32

DOI: dx.doi.org/10.17310/ntj.2000.4.08