%0 Journal Article %J National Tax Journal %D 2000 %T Behavioral Responses to the Estate Tax: Inter-vivos Giving %A Kathleen McGarry %K Adult children %K Public Policy %X 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. %B National Tax Journal %I 53 %V 53 %P 913-31 %G eng %U https://ideas.repec.org/a/ntj/journl/v53y2000i4p913-32.html %N 4, Part 1 %L pubs_2000_McGarry_KNaTaxJourn.pdf %4 Transfers/Estate Tax/Tax Policy %$ 1084