Estate Tax Repeal: Historical Data Indicate Philanthropy May Suffer

Tax Notes, Vol. 99, 2003

8 Pages Posted: 3 Aug 2006

See all articles by Frank J. Doti

Frank J. Doti

Chapman University, The Dale E. Fowler School of Law

Abstract

Complete repeal of the federal estate tax is scheduled to take effect for a one year window during 2010. But what if the estate tax is repealed permanently? What effect would that have on testamentary charitable gifts from those who are no longer subject to the tax? Some planners suggest that with more to give, people might give more. Others argue that in the absence of a tax incentive, people will give less. In this article, Chapman University law professor Frank J. Doti examines the historical data to suggest an answer.

Suggested Citation

Doti, Frank J., Estate Tax Repeal: Historical Data Indicate Philanthropy May Suffer. Tax Notes, Vol. 99, 2003, Available at SSRN: https://ssrn.com/abstract=920958

Frank J. Doti (Contact Author)

Chapman University, The Dale E. Fowler School of Law ( email )

One University Drive
Orange, CA 92866-1099
United States

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