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State Estate, Inheritance, and Gift Taxes: Uncertainty at the Federal Level Passes Down to the States

38 Pages Posted: 9 Nov 2007 Last revised: 5 Jul 2011

Sarah E. Nutter

George Mason University - Accounting Program; George Mason University - Mercatus Center

Date Written: July 4, 2011

Abstract

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.

Keywords: estate tax, inheritance tax, gift tax

JEL Classification: M41, H24

Suggested Citation

Nutter, Sarah E., State Estate, Inheritance, and Gift Taxes: Uncertainty at the Federal Level Passes Down to the States (July 4, 2011). State Tax Notes, Vol. 46, No. 7, November 12, 2007. Available at SSRN: https://ssrn.com/abstract=1028683

Sarah E. Nutter (Contact Author)

George Mason University - Accounting Program ( email )

4400 University Drive
School of Management
Fairfax, VA
United States
703-993-1860 (Phone)
703-993-1809 (Fax)

George Mason University - Mercatus Center

3434 Washington Blvd., 4th Floor
Arlington, VA 22201
United States

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