| 来源类型 | Brief |
| 规范类型 | 简报 |
| Charitable Bequests and Taxes on Inheritances and Estates | |
| 其他题名 | Aggregate Evidence from across States and Time |
| Jon M. Bakija; William G. Gale; Joel Slemrod | |
| 发表日期 | 2003-04-16 |
| 出版年 | 2003 |
| 语种 | 英语 |
| 概述 | 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 levels. The effects of taxes are estimated using pooled cross-sectional data spanning several decades, based on aggregated information from federal estate tax returns. Under several different specifications, we find |
| 摘要 | 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 levels. The effects of taxes are estimated using pooled cross-sectional data spanning several decades, based on aggregated information from federal estate tax returns. Under several different specifications, we find evidence of a strong incentive effect of estate and inheritance taxes on charitable bequests.
|
| 主题 | Taxes and Budget |
| URL | https://www.urban.org/research/publication/charitable-bequests-and-taxes-inheritances-and-estates |
| 来源智库 | Urban Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/474722 |
| 推荐引用方式 GB/T 7714 | Jon M. Bakija,William G. Gale,Joel Slemrod. Charitable Bequests and Taxes on Inheritances and Estates. 2003. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 310665-Charitable-Be（48KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
