| Title | Behavioral Responses to the Estate Tax: Inter-vivos Giving |
| Publication Type | Journal Article |
| Year of Publication | 2000 |
| Authors | McGarry, K |
| Journal | National Tax Journal |
| Volume | 53 |
| Issue | 4, Part 1 |
| Pagination | 913-31 |
| Call Number | pubs_2000_McGarry_KNaTaxJourn.pdf |
| Keywords | Adult children, Public Policy |
| 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. |
| Notes | ProCite field 3 : UCLA and NBER |
| URL | https://ideas.repec.org/a/ntj/journl/v53y2000i4p913-32.html |
| Endnote Keywords | Transfers/Estate Tax/Tax Policy |
| Endnote ID | 1084 |
| Citation Key | 6675 |
