Behavioral Responses to the Estate Tax: Inter-vivos Giving
| Year of Publication |
2000
|
|---|---|
| Author | |
| Journal |
National Tax Journal
|
| Volume |
53
|
| Issue |
4, Part 1
|
| Number of Pages |
913-31
|
| 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. |
| Call Number |
pubs_2000_McGarry_KNaTaxJourn.pdf
|
| URL |
https://ideas.repec.org/a/ntj/journl/v53y2000i4p913-32.html
|
| Download citation |