The Estate Tax: Not Dead Yet

Posted: 1 Nov 2001

See all articles by William G. Gale

William G. Gale

Brookings Institution

Joel B. Slemrod

University of Michigan, Stephen M. Ross School of Business; National Bureau of Economic Research (NBER)

Abstract

Following an acrimonious debate regarding estate taxes over the past several years, the Economic Growth and Tax Relief Reconciliation Act of 2001 reforms and cuts estate taxes through 2009, abolishes the tax in 2010, and then reinstates it in 2011. These changes make the taxation of transfers more complex and more uncertain, and will require policy makers to revisit estate tax issues in the near future. In this report, the authors provide an overview of issues and new research findings with regard to the estate tax, with special reference to papers found in Rethinking Estate and Gift Taxation, a book that they edited with James R. Hines Jr. that was published by the Brookings Institution Press in August 2001.

Suggested Citation

Gale, William G. and Slemrod, Joel B., The Estate Tax: Not Dead Yet. Tax Notes, Vol. 93, No. 6, November 5, 2001. Available at SSRN: https://ssrn.com/abstract=289216

William G. Gale (Contact Author)

Brookings Institution ( email )

1775 Massachusetts Avenue, NW
Washington, DC 20036
United States
202-797-6148 (Phone)
202-797-6181 (Fax)

Joel B. Slemrod

University of Michigan, Stephen M. Ross School of Business ( email )

701 Tappan Street
Room R5396
Ann Arbor, MI 48109-1234
United States
734-936-3914 (Phone)
734-763-4032 (Fax)

National Bureau of Economic Research (NBER)

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Cambridge, MA 02138
United States

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