Effects of Estate Tax Reform on Charitable Giving

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

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Year of publication:	2003
Authors:	Gale, William G.
Publisher:	[S.l.] : SSRN
Subject:	Steuerreform \| Tax reform \| Fundraising \| Erbschaftsteuer \| Inheritance tax

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Extent:	1 Online-Ressource (6 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, July 23, 2003
Other identifiers:	10.2139/ssrn.431601 [DOI]
Classification:	H0 - Public Economics. General
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014075974