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Estate and gift taxes and incentives for inter vivos giving in the US
14 references·16 citing·37 second hop
Estate and gift taxes and incentives for inter vivos giving in the US (2001)Estate and gift taxes and incentives for …Does Atlas Shrug? The Economic Consequences of Taxing the Rich (2000)Does Atlas Shrug? The Economi…New Evidence on the Money's Worth of Individual Annuities (1999)New Evidence on the Money's W…Inter vivos transfers and intended bequests (1999)Inter vivos transfers and int…Frontiers in the Economics of Aging (1998)Frontiers in the Economics of…Is Inheritance Legitimate? (1997)Is Inheritance Legitimate?Family Finance in the U.S.: Recent Evidence from the Survey of Consumer Finances (1997)Family Finance in the U.S.: R…Bequests Motives and Models of Inheritance: A Survey of the Literature (1997)Bequests Motives and Models o…Intergenerational Transfers and the Accumulation of Wealth (1994)Intergenerational Transfers a…New Evidence on Altruism: A Study of TIAA-CREF Retirees (1993)New Evidence on Altruism: A S…Tax Policy and the Economy (1990)Tax Policy and the EconomyThe Strategic Bequest Motive (1986)The Strategic Bequest MotiveThe Strategic Bequest Motive (1985)The Strategic Bequest MotiveThe Taxation of Income from Capital. 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(1974)Reexamination of the perfectness concept for equilibrium points in extensive games (1975)Specification Tests in Econometrics (1978)Motives for Private Income Transfers (1987)Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence (1989)The Ricardian Approach to Budget Deficits (1989)Understanding Consumption (1992)An Overview of the Health and Retirement Study (1995)How responsive are private transfers to income? 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this work references cited by second hop

References

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  • 1999New Evidence on the Money's Worth of Individual Annuities795 cited
  • 1994Intergenerational Transfers and the Accumulation of Wealth592 cited
  • 1990Tax Policy and the Economy420 cited
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  • 1999Inter vivos transfers and intended bequests311 cited
  • 1993New Evidence on Altruism: A Study of TIAA-CREF Retirees241 cited
  • 1966Federal tax policy221 cited
  • 1970The Taxation of Income from Capital.191 cited
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  • 2004The Interaction of Public and Private Insurance: Medicaid and the Long-Term Care Insurance Market123 cited
  • 2007Bequest and Tax Planning: Evidence from Estate Tax Returns

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117 cited
  • 2006Chapter 16 Wealth transfer taxation: a survey of the theoretical literature113 cited
  • 2013Taxation of Intergenerational Transfers and Wealth110 cited
  • 2004Do estate and gift taxes affect the timing of private transfers?96 cited
  • 2021Behavioural responses to a wealth tax89 cited
  • 2005Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers86 cited
  • 2012Taxation of Intergenerational Transfers and Wealth80 cited
  • 2000A Framework for Assessing Estate and Gift Taxation79 cited
  • 2001Taxation and wealth transmission in France77 cited
  • 2004Gift taxes and lifetime transfers: time series evidence68 cited
  • 2010Economics of estate taxation: a brief review of theory and evidence68 cited
  • 2004To Leave or Not to Leave: The Distribution of Bequest Motives44 cited
  • 2002Taxation, Risk-Taking, and Household Portfolio Behavior**I am grateful to Alan Auerbach, Scott Weisbenner, and participants at the Burch Center Symposium for helpful comments, to Andrew Mitrusi for providing me with data from TAXSIM, and to the Hoover Institution and National Science Foundation for research support.32 cited
  • 2001Bequests and Retirement Wealth in the United States30 cited
  • 2008Bequests, Inheritances and Family Traditions26 cited