| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w7663 |
| 来源ID | Working Paper 7663 |
| Estate Taxes and Charitable Bequests by the Wealthy | |
| David Joulfaian | |
| 发表日期 | 2000-04-01 |
| 出版年 | 2000 |
| 语种 | 英语 |
| 摘要 | Charitable bequests are an important source of philanthropic support. Unlike bequests to children which can be taxed at a maximum statutory rate of 0.55, such transfers are exempt from estate taxation. Thus, by lowering the price of charitable giving, the estate tax may influence the disposition of terminal wealth. In this paper, I examine the effects of estate taxation on charitable bequests using data from estate tax returns of decedents in 1992. The results suggest that the estate tax deduction is budget' efficient. The overall effects of the estate tax, however, are likely to be modest as charitable bequests are wealth elastic. |
| 主题 | Microeconomics ; Households and Firms ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w7663 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/565218 |
| 推荐引用方式 GB/T 7714 | David Joulfaian. Estate Taxes and Charitable Bequests by the Wealthy. 2000. |
| 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 | ||
| w7663.pdf（193KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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