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Taxing Wealth Transfers and Its Behavioral Consequences

Joulfaian, David

Abstract:

This paper summarizes the tax treatment of wealth transfers, examines the profile of taxpayers, and presents a review of some of the empirical evidence on the effects of estate, gift, and income taxes on the behavior of the wealthy.

Citation

Joulfaian, David (2000), Taxing Wealth Transfers and Its Behavioral Consequences, National Tax Journal, 53:4, pp. 933-58

DOI: dx.doi.org/10.17310/ntj.2000.4.09