On Estate Tax Repeal and Charitable Bequests

9 Pages Posted: 5 Jun 2009 Last revised: 27 Jun 2009

See all articles by David Joulfaian

David Joulfaian

U.S. Department of the Treasury, Office of Tax Analysis (OTA); Georgetown University - Department of Economics

Date Written: June 8, 2009

Abstract

This note reviews trends in charitable bequests over the past two decades. It provides a time series on bequests and wealth reported by estates, a snapshot of the dispersion in the degree of generosity, as well as a brief introduction to data sampling issues. It also presents a critical review of the recent literature on the effects of the estate tax on giving. Because of differences in estimation and simulation methodologies, it is difficult to make meaningful comparisons of the various estimates.

Keywords: Estate Tax, Charitable Bequests

JEL Classification: H24, H25

Suggested Citation

Joulfaian, David, On Estate Tax Repeal and Charitable Bequests (June 8, 2009). Tax Notes, Vol. 123, No. 10, 2009. Available at SSRN: https://ssrn.com/abstract=1415058

David Joulfaian (Contact Author)

U.S. Department of the Treasury, Office of Tax Analysis (OTA) ( email )

1500 Pennsylvania Ave. NW
Washington, DC 20220
United States

Georgetown University - Department of Economics ( email )

37th St NW & O St NW
Washington, DC 20007
United States

Register to save articles to
your library

Register

Paper statistics

Downloads
162
Abstract Views
768
rank
183,397
PlumX Metrics