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Participation in tax amnesties : evidence from a state

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Charitable bequests and estate taxes

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Saving for retirement by the self-employed

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The federal estate tax : history, law, and economics

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Introduction -- A brief history -- Description of the tax -- Profile of taxpayers -- The beneficiaries -- Fiscal contribution -- Saving and labor related behavioral effects -- Other behavioral effects -- A critical assessment of the estate tax.

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Gift taxes and lifetime transfers : time series evidence

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Taxing wealth transfers and its behavioral consequences

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Estate taxes and charitable bequests by the wealthy

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Choosing between gifts and bequests : how taxes affect the timing of wealth transfers

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Dept policy and corporate choice from organizational form

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