Effects of Estate Tax Reform on Charitable Giving

6 Pages Posted: 2 Oct 2003


This paper examines the effects of estate tax repeal on charitable giving. Using data from a variety of sources, we conclude that outright repeal would reduce giving at death by about $5 billion per year, and giving during life by a similar amount. The resulting decline in giving, $10 billion per year, represents about 5 percent of total giving and is roughly equivalent to annual grant-making by the 110 largest foundations.

JEL Classification: H0

Suggested Citation

Gale, William G., Effects of Estate Tax Reform on Charitable Giving. Tax Notes, July 23, 2003. Available at SSRN: https://ssrn.com/abstract=431601 or http://dx.doi.org/10.2139/ssrn.431601

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)

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