State Estate, Inheritance, and Gift Taxes: Uncertainty at the Federal Level Passes Down to the States
Sarah E. Nutter
George Mason University - Accounting Program; George Mason University - Mercatus Center
July 4, 2011
State Tax Notes, Vol. 46, No. 7, November 12, 2007
I examine the effect of federal estate tax changes on the states. In this paper, I provide an overview of state estate, inheritance and gift tax laws, present a perspective on sources of state tax revenue, and examine the effect of federal tax law changes on the states in recent years. The final section provides evidence regarding the effect of estate, inheritance, and gift tax law on state-to-state migration, family businesses, and the nonprofit sector of the economy.
Number of Pages in PDF File: 38
Keywords: estate tax, inheritance tax, gift tax
JEL Classification: M41, H24
Date posted: November 9, 2007 ; Last revised: July 5, 2011
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