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How Important Are Perpetual Tax Savings?

Hines, James R, Jr - 2012

Federal estate taxes give very wealthy families incentives to transfer resources directly to distant generations in … the rule against perpetuities, raising concerns that the combination of tax incentives and new legal rights encourages the …This paper analyzes the incentives created by federal transfer taxes, finding the tax benefits from establishing …

Persistent link: https://www.econbiz.de/10012460107

Bequest Taxes and Accumulation of Household Wealth : U.S. - Japan Comparison

Barthold, Thomas A. - 1991

The objective of this paper is two-fold. First, we describe and compare the gift and bequest (estate) tax systems in the United States and Japan. Second, we use tax data to estimate the magnitude of intergenerational transfers. The magnitude of intergenerational transfers provides aid in...

Persistent link: https://www.econbiz.de/10012475314

The Intergenerational Transmission of Poverty and Public Assistance : Evidence from the Earned Income Tax Credit

McInnis, Nicardo S.; Michelmore, Katherine; Pilkauskas, … - National Bureau of Economic Research - 2023

This paper examines the intergenerational effects of the Earned Income Tax Credit (EITC) on poverty and public assistance use. Using data from the PSID, we find that increased exposure to the EITC in childhood reduces the use of public assistance in adulthood (WIC and other public assistance)...

Persistent link: https://www.econbiz.de/10014322816

A Framework for Assessing Estate and Gift Taxation

Kaplow, Louis - 2000

on concerns about the distribution of income and wealth, intergenerational equity, raising revenue, savings incentives …

Persistent link: https://www.econbiz.de/10012470975

Transfer Motives and Tax Policy

Kaplow, Louis - 1999

This paper considers the optimal tax treatment of voluntary transfers to individuals in a" framework that integrates redistributive income taxation and estate and gift taxation. Under this" formulation, redistributive considerations become secondary. The optimal tax treatment of" transfers...

Persistent link: https://www.econbiz.de/10012471814

On the Taxation of Private Transfers

Kaplow, Louis - 2010

This essay considers the appropriate conceptual framework for assessing the taxation of private transfers to individuals. Although it is conventional to emphasize the role of estate and gift taxation or inheritance taxation in redistributing income from the rich to the poor, the revenue effects...

Persistent link: https://www.econbiz.de/10012462833

Choosing Between Gifts and Bequests : How Taxes Affect the Timing of Wealth Transfers

Joulfaian, David - 2005

attempt to explore how capital gains and gift taxes, in addition to the estate tax, interact to influence incentives in the …

Persistent link: https://www.econbiz.de/10012467662

Do Estate and Gift Taxes Affect the Timing of Private Transfers?

Bernheim, B. Douglas - 2001

Proposals to alter the estate tax are contentious and have been debated largely in an empirical vacuum. This paper examines time series and cross-sectional variation to identify the effects of gift and estate taxation on the timing of private transfers. The analysis is based on data from the...

Persistent link: https://www.econbiz.de/10012470391

Making Bequests Without Spoiling Children : Bequests as an Implicit Optimal Tax Structure and the Possibility That Altruistic Bequests are not Equaliz

Kotlikoff, Laurence J. - 1988

This paper examines the bequest\gift behavior of altruistic parents who do not know their children's abilities and cannot observe their children's work effort. Parents are likely to respond to this information problem by making larger bequests to higher earning children and by using their...

Persistent link: https://www.econbiz.de/10012476325

Inter Vivos Transfers of Ownership in Family Firms

Hines, James R, Jr - 2016

This paper examines the determinants of inter vivos (lifetime) transfers of ownership in German family firms between 2000 and 2013. Survey evidence indicates that owners of larger firms, and firms with strong current business conditions, transfer ownership at higher rates than others. When a...

Persistent link: https://www.econbiz.de/10012456374

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