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Encyclopedia of Law & Economics – 6070 Inheritance & Gift Taxation

  • Aaron, Henry J. and Munnell, Alicia H. (1992), ‘Reassessing the Role for Wealth Transfer Taxes’, 45(3) National Tax Journal , 119-143.
  • Andrews, William D. (1973), ‘Whatâs Fair About Death Taxes?’, 26 National Tax Journal , 465-469.
  • Blum, Robert (1973), ‘Estate and Gift Taxation Moderator’s Remarks’, 26(3) National Tax Journal , 439-440.
  • Bracewell-Milnes, Barry (1989), The Wealth of Giving: Every One in his Inheritance , London, Institute of Economic Affairs, 112 p.
  • Brannon, Gerald M. (1973), ‘Death Taxes in a Structure of Progessive Taxes’, 26 National Tax Journal , 451-457.
  • Chami, Ralph (1996), ‘King Lear’s Dilemma: Precommitment Versus the Last Word’, 52 Economics Letters , 171-176.
  • Chami, Ralph and Fischer, Jeffrey (1996), ‘Altruism, Matching and Nonmarket Insurance’, 34 Economic Inquiry , 630-647.
  • Collie, Martin K. (1973), ‘Estate and Gift Tax Revision’, 26 National Tax Journal , 441-449.
  • Covey, Richard B. (1973), ‘Estate and Gift Taxation’, 26(3) National Tax Journal , 459-463.
  • Cremer, Helmuth and Pestieau, Pierre (1988), ‘A Case for Differential Inheritance Taxation’, 0(9) Annales d’Economie et de Statistique , 167-182.
  • Dodge, Joseph M. (1978), ‘Beyond Estate and Gift Tax Reform: Including Gifts and Bequests in Income’, 91 Harvard Law Review , 1177-1211.
  • Graetz, Michael J. (1983), ‘To Praise the Estate Tax, Not to Bury It’, 93 Yale Law Journal , 259-286.
  • Gutman, Harry L. (1981), ‘Reforming Federal Wealth Transfer Taxes after ERTA’, 69 Virginia Law Review , 1183-1272.
  • Isenbergh, Joseph (1984), ‘Simplifying Retained Life Interests, Revocable Transfers, and the Marital Deduction’, 51 University of Chicago Law Review , 1-33.
  • Jantscher, Gerald R. (1969), ‘Death and Gift Taxation in the United States after the Report of the Royal Commission’, 22(1) National Tax Journal , 121-138.
  • Kaplow, Louis (1995), ‘A Note on Subsidizing Gifts’, 58 Journal of Public Economics , 469-477.
  • Kiesling, Herbert J. (1992), Taxation and Public Goods÷A Welfare-Economic Critique of Tax Policy Analysis , Ann Arbor, University of Michigan Press, 362 p.
  • Kotlikoff, Laurence J. (1988), ‘Intergenerational Transfers and Savings’, 2 Journal of Economic Perspectives , 41-58.
  • Kurtz, Jerome and Surrey, Stanley S. (1970), ‘Reform of Death and Gift Taxes: The 1969 Treasury Proposals, the Criticisms, and a Rebuttal’, 70 Columbia Law Review , 1365-1401.
  • McCaffery, Edward J. (1994), ‘The Uneasy Case for Wealth Transfer Taxation’, 104 Yale Law Journal , 283-365.
  • McGee, Robert W. (1978), ‘Computing the Basis of Property Acquired as a Gift’, Taxation for Accountants , 357 ff.
  • McGee, Robert W. (1986), International Revenue Service Special Enrollment Examination Questions and Answers , Prentice Hall, 59 p.
  • McGee, Robert W. (1986), Capital Gains and Losses, Alternative Minimum Tax, Accounting Provisions, Prentice-Hall’s Explanation of the Tax Reform Act of 1986 , Prentice Hall, 500 p.
  • McGee, Robert W. (1996), Taxation, Ethics & Public Policy , Dumont Institute for Public Policy Research. http:/ww.hili.com~dumontin
  • McGee, Robert W. (1996), Essays on accounting,Taxation & Public Finance , Dumont Institute for Public Policy Research. http:/ww.hili.com~dumontin
  • Menchik, Paul and David, Martin (1983), ‘Income Distribution, Lifetime Savings, and Bequests’, 73 American Economic Review , 672-690.
  • Modigliani, Franco (1988), ‘The Role of Interngenerational Transfers and Life Cycle Saving in the Accumulation of Wealth’, 2 Journal of Economic Perspectives , 15-40.
  • Richter, Wolfram F. (1987), ‘Taxation as Insurance and the Case of Rate Differentiation According to Consanguinity under Inheritance Taxation’, 33(3) Journal of Public Economics , 363-376.
  • Rignano, Eugenio (1924), The Social Significance of the Inheritance Tax , New York, Alfred A. Knopf, 128 p.
  • Shoup, Carl S. (1966), Federal Estate and Gift Taxes , Washington, Brookings Institution, 253 p.
  • Sims, Theodore S. (1984), ‘Timing Under a Unified Wealth Transfer Tax’, 51 University of Chicago Law Review , 34-90.
  • Stephan, Paul B. (1986), ‘A Comment on Transfer Tax Reform’, 72 Virginia Law Review , 1471-1496.
  • Summers, Lawrence H. (1981), ‘Capital Taxation and Cpital Accumulation in a Life Cycle Growth Model’, 71(4) American Economic Review , 533-544.
  • Tait, Alan A. (1967), The Taxation of Personal Wealth , Urbana, University of Illinois Press, 283 p.
  • Wagner, Richard E. (1977), Inheritance and the State÷Tax Principles for a Free and Prosperous Commonwealth , Washington, American Enterprise Institute for Public Policy Research, 95 p.
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