It's Not About Economic Equality
In the New York Times' Room for Debate, Roberton Williams discusses the estate tax and why, despite its shortcomings, it still has an important role in federal tax policy.
View ArticleWhere, Oh Where, Has the Estate Tax Gone?
Unless Congress changes the law, the federal estate tax will disappear on January 1, 2010. For the first time since the 1916 inception of the tax, the estate of anyone dying in 2010 will go to heirs...
View ArticleBack from the Grave : Revenue and Distributional Effects of Reforming the...
In this paper we review the current wealth transfer tax rules and the changes introduced in 2001. We offer an overview of the methodology underlying the TPC's estate tax model and then use the model to...
View ArticleA Preliminary Analysis of the 2008 Presidential Candidates' Tax Plans (Summary)
Tax and fiscal policy will loom large in the next president's domestic policy agenda. Nearly all of the tax cuts enacted since 2001 expire at the end of 2010 and the individual alternative minimum tax...
View ArticleA Preliminary Analysis of the 2008 Presidential Candidates' Tax Plans (Full...
Tax and fiscal policy will loom large in the next president's domestic policy agenda. Nearly all of the tax cuts enacted since 2001 expire at the end of 2010 and the individual alternative minimum tax...
View ArticleThe Distribution of Federal Taxes, 2008-11
Overall, the federal tax system is highly progressive. On average, households with higher incomes pay taxes that are a larger share of their income. The tax cuts passed since 2001 have reduced...
View ArticleRevenue and Distributional Effects of the Individual Income and Estate Tax...
Republican Presidential Candidate Fred Thompson has announced a tax plan that combines tax cut extensions, additional tax cuts, and an election to pay tax under a new alternative tax system that would...
View ArticleTax Policy: Facts and Figures : October 2006
The early years of the 21st century have been marked by a major tax bill almost every year. This fact sheet looks at the impact of these laws on taxpayers, especially on who benefits and who doesnt,...
View ArticleState-Level Estate and Inheritance Taxes
The Economic Growth and Taxpayer Relief Reconciliation Act of 2001 (EGTRRA) phased out the state death tax credit from 2002 to 2004, eliminating it completely for 2005. Prior to EGTRRA, almost all...
View ArticleEstate Tax ReformA Third Option
Several pressures are combining to force lawmakers to seek a more permanent resolution to the estate tax issue. This article suggests a possible compromise that would enhance the ability of wealthy...
View ArticleReview of Wealth and Our Commonwealth: Why America Should Tax Accumulated...
This is a book review of Wealth and Our Commonwealth: Why America Should Tax Accumulated Fortunes, by William H. Gates Sr. and Chuck Collins, published in the March 2005 Journal of Economic Literature.
View ArticleOptions for Reforming the Estate Tax
Retargeting the estate tax to very wealthy households and lowering its rates would blunt much of the criticism against it while retaining many of its advantages. This brief explains how the estate tax...
View ArticleOptions to Reform the Estate Tax
Retargeting the estate tax to very wealthy households and lowering its rates would blunt much of the criticism against it while retaining many of its advantages. This brief explains how the estate tax...
View ArticleThe Distribution of the Estate Tax and Reform Options
In 2001, when Congress decided to phase down the estate tax through 2009, repeal it in 2010, and restore it in 2011, it was clear that the ultimate fate of this tax was yet to be determined. One key...
View ArticleThe Cost of Marriage Inequality to Gay, Lesbian and Bisexual Seniors : A...
When a gay, lesbian, or bisexual senior dies, his or her surviving partner faces a financial loss that can amount to tens of thousands of dollars because the couple cannot be recognized as legally...
View ArticleCharitable Giving and the Estate Tax
Under current law, the estate tax will be repealed at the end of 2010 and reinstated at the end of 2011. This pattern seems unlikely to occur, though, and policy makers are already considering...
View ArticleEffects of Estate Tax Reform on Charitable Giving
We find that estate tax repeal would reduce charitable bequests by between 22 and 37 percent, or between $3.6 billion and $6 billion per year. Previous studies are consistent with this finding, and...
View ArticleThe Life (and Death?) of the Estate and Gift Tax
The modern federal estate and gift tax imposes a graduated tax schedule on transfers of property at death (the estate tax) and while living (the gift tax). Supporters of the tax see it as a way of...
View ArticleCharitable Bequests and Taxes on Inheritances and Estates : Aggregate...
This paper examines the impact of wealth transfer taxes on charitable bequests. We exploit the fact that federal and state taxes on estates and inheritances vary over time, states, and real wealth...
View ArticleForum on the Estate Tax
Following a brief presentation on the estate tax by William Gates, Sr., a distinguished panel of experts discussed the impact that repeal of the estate tax would have on charitable giving, small...
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