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来源类型Working Paper
规范类型报告
DOI10.3386/w11025
来源IDWorking Paper 11025
Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers
David Joulfaian
发表日期2005-01-10
出版年2005
语种英语
摘要A number of theories have been advanced to explain the size and timing of intergenerational transfers. One factor only recently explored is the effects of taxes, and in particular the estate tax, on such transfers. This paper represents the first attempt to explore how capital gains and gift taxes, in addition to the estate tax, interact to influence incentives in the timing of transfers. Using estate tax data and exploiting variations in state inheritance, gift, and capital gains tax rates, this paper finds taxes to be an important consideration in the choice between gifts and bequests. In particular, each of capital gains and gift taxes are found to be important determinants of the timing of transfers. These findings are robust to a number of specifications that control for borrowing, charitable bequests, marital status, and the portfolio composition of wealth transfers.
主题Public Economics ; Taxation
URLhttps://www.nber.org/papers/w11025
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/568660
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David Joulfaian. Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers. 2005.
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