Life and Death Questions About the Estate and Gift Tax

Political debate over the estate tax has been growing; this article provides an overview of estate and gift taxes, examines equity and incidence issues and the efficiency of transfer taxes, and discusses administrative aspects of the estate and gift tax.

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Year of publication:	2000
Authors:	Gale, William G. ; Slemrod, Joel
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 53.2000, n. 4, p. 889-912
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010788731