{"id":27098,"date":"2017-01-09T13:45:37","date_gmt":"2017-01-09T13:45:37","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-legal\/lawandeconomics\/bibliographies\/6070-inheritance-and-gift-taxation.html"},"modified":"2017-01-09T13:45:37","modified_gmt":"2017-01-09T13:45:37","slug":"6070-inheritance-and-gift-taxation","status":"publish","type":"law_economics","link":"https:\/\/reference.findlaw.com\/lawandeconomics\/bibliographies\/6070-inheritance-and-gift-taxation.html","title":{"rendered":"Encyclopedia of Law &#038; Economics \u2013 6070 Inheritance &#038; Gift Taxation"},"content":{"rendered":"<div>\n<ul class=\"links\">\n<li>Aaron, Henry J. and Munnell, Alicia H. (1992), &#8216;Reassessing the Role for Wealth Transfer Taxes&#8217;, <b>45(3) <\/b> <em>National Tax Journal <\/em>, 119-143. <\/li>\n<li>Andrews, William D. (1973), &#8216;What\u00e2s Fair About Death Taxes?&#8217;, <b>26 <\/b> <em>National Tax Journal <\/em>, 465-469. <\/li>\n<li>Blum, Robert (1973), &#8216;Estate and Gift Taxation Moderator&#8217;s Remarks&#8217;, <b>26(3) <\/b> <em>National Tax Journal <\/em>, 439-440. <\/li>\n<li>Bracewell-Milnes, Barry (1989), <em>The Wealth of Giving: Every One in his Inheritance <\/em>, London, Institute of Economic Affairs, 112 p. <\/li>\n<li>Brannon, Gerald M. (1973), &#8216;Death Taxes in a Structure of Progessive Taxes&#8217;, <b>26 <\/b> <em>National Tax Journal <\/em>, 451-457. <\/li>\n<li>Chami, Ralph (1996), &#8216;King Lear&#8217;s Dilemma: Precommitment Versus the Last Word&#8217;, <b>52 <\/b> <em>Economics Letters <\/em>, 171-176. <\/li>\n<li>Chami, Ralph and Fischer, Jeffrey (1996), &#8216;Altruism, Matching and Nonmarket Insurance&#8217;, <b>34 <\/b> <em>Economic Inquiry <\/em>, 630-647. <\/li>\n<li>Collie, Martin K. (1973), &#8216;Estate and Gift Tax Revision&#8217;, <b>26 <\/b> <em>National Tax Journal <\/em>, 441-449. <\/li>\n<li>Covey, Richard B. (1973), &#8216;Estate and Gift Taxation&#8217;, <b>26(3) <\/b> <em>National Tax Journal <\/em>, 459-463. <\/li>\n<li>Cremer, Helmuth and Pestieau, Pierre (1988), &#8216;A Case for Differential Inheritance Taxation&#8217;, <b>0(9) <\/b> <em>Annales d&#8217;Economie et de Statistique <\/em>, 167-182. <\/li>\n<li>Dodge, Joseph M. (1978), &#8216;Beyond Estate and Gift Tax Reform: Including Gifts and Bequests in Income&#8217;, <b>91 <\/b> <em>Harvard Law Review <\/em>, 1177-1211. <\/li>\n<li>Graetz, Michael J. (1983), &#8216;To Praise the Estate Tax, Not to Bury It&#8217;, <b>93 <\/b> <em>Yale Law Journal <\/em>, 259-286. <\/li>\n<li>Gutman, Harry L. (1981), &#8216;Reforming Federal Wealth Transfer Taxes after ERTA&#8217;, <b>69 <\/b> <em>Virginia Law Review <\/em>, 1183-1272. <\/li>\n<li>Isenbergh, Joseph (1984), &#8216;Simplifying Retained Life Interests, Revocable Transfers, and the Marital Deduction&#8217;, <b>51 <\/b> <em>University of Chicago Law Review <\/em>, 1-33. <\/li>\n<li>Jantscher, Gerald R. (1969), &#8216;Death and Gift Taxation in the United States after the Report of the Royal Commission&#8217;, <b>22(1) <\/b> <em>National Tax Journal <\/em>, 121-138. <\/li>\n<li>Kaplow, Louis (1995), &#8216;A Note on Subsidizing Gifts&#8217;, <b>58 <\/b> <em>Journal of Public Economics <\/em>, 469-477. <\/li>\n<li>Kiesling, Herbert J. (1992), <em>Taxation and Public Goods\u00f7A Welfare-Economic Critique of Tax Policy Analysis <\/em>, Ann Arbor, University of Michigan Press, 362 p. <\/li>\n<\/ul>\n<\/div>\n<div data-readmore=\"true\">\n<ul class=\"links\">\n<li>Kotlikoff, Laurence J. (1988), &#8216;Intergenerational Transfers and Savings&#8217;, <b>2 <\/b> <em>Journal of Economic Perspectives <\/em>, 41-58. <\/li>\n<li>Kurtz, Jerome and Surrey, Stanley S. (1970), &#8216;Reform of Death and Gift Taxes: The 1969 Treasury Proposals, the Criticisms, and a Rebuttal&#8217;, <b>70 <\/b> <em>Columbia Law Review <\/em>, 1365-1401. <\/li>\n<li>McCaffery, Edward J. (1994), &#8216;The Uneasy Case for Wealth Transfer Taxation&#8217;, <b>104 <\/b> <em>Yale Law Journal <\/em>, 283-365. <\/li>\n<li>McGee, Robert W. (1978), &#8216;Computing the Basis of Property Acquired as a Gift&#8217;, <em>Taxation for Accountants <\/em>, 357 ff. <\/li>\n<li>McGee, Robert W. (1986), <em>International Revenue Service Special Enrollment Examination Questions and Answers <\/em>, Prentice Hall, 59 p. <\/li>\n<li>McGee, Robert W. (1986), <em>Capital Gains and Losses, Alternative Minimum Tax, Accounting Provisions, Prentice-Hall&#8217;s Explanation of the Tax Reform Act of 1986 <\/em>, Prentice Hall, 500 p. <\/li>\n<li>McGee, Robert W. (1996), <em>Taxation, Ethics &amp; Public Policy <\/em>, Dumont Institute for Public Policy Research. http:\/ww.hili.com~dumontin <\/li>\n<li>McGee, Robert W. (1996), <em>Essays on accounting,Taxation &amp; Public Finance <\/em>, Dumont Institute for Public Policy Research. http:\/ww.hili.com~dumontin <\/li>\n<li>Menchik, Paul and David, Martin (1983), &#8216;Income Distribution, Lifetime Savings, and Bequests&#8217;, <b>73 <\/b> <em>American Economic Review <\/em>, 672-690. <\/li>\n<li>Modigliani, Franco (1988), &#8216;The Role of Interngenerational Transfers and Life Cycle Saving in the Accumulation of Wealth&#8217;, <b>2 <\/b> <em>Journal of Economic Perspectives <\/em>, 15-40. <\/li>\n<li>Richter, Wolfram F. (1987), &#8216;Taxation as Insurance and the Case of Rate Differentiation According to Consanguinity under Inheritance Taxation&#8217;, <b>33(3) <\/b> <em>Journal of Public Economics <\/em>, 363-376. <\/li>\n<li>Rignano, Eugenio (1924), <em>The Social Significance of the Inheritance Tax <\/em>, New York, Alfred A. Knopf, 128 p. <\/li>\n<li>Shoup, Carl S. (1966), <em>Federal Estate and Gift Taxes <\/em>, Washington, Brookings Institution, 253 p. <\/li>\n<li>Sims, Theodore S. (1984), &#8216;Timing Under a Unified Wealth Transfer Tax&#8217;, <b>51 <\/b> <em>University of Chicago Law Review <\/em>, 34-90. <\/li>\n<li>Stephan, Paul B. (1986), &#8216;A Comment on Transfer Tax Reform&#8217;, <b>72 <\/b> <em>Virginia Law Review <\/em>, 1471-1496. <\/li>\n<li>Summers, Lawrence H. (1981), &#8216;Capital Taxation and Cpital Accumulation in a Life Cycle Growth Model&#8217;, <b>71(4) <\/b> <em>American Economic Review <\/em>, 533-544. <\/li>\n<li>Tait, Alan A. (1967), <em>The Taxation of Personal Wealth <\/em>, Urbana, University of Illinois Press, 283 p. <\/li>\n<li>Wagner, Richard E. (1977), <em>Inheritance and the State\u00f7Tax Principles for a Free and Prosperous Commonwealth <\/em>, Washington, American Enterprise Institute for Public Policy Research, 95 p. <\/li>\n<\/ul>\n<\/div>\n","protected":false},"parent":26944,"menu_order":0,"template":"","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","_cloudinary_featured_overwrite":false},"class_list":["post-27098","law_economics","type-law_economics","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/reference.findlaw.com\/legal-api\/wp-json\/wp\/v2\/law_economics\/27098","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reference.findlaw.com\/legal-api\/wp-json\/wp\/v2\/law_economics"}],"about":[{"href":"https:\/\/reference.findlaw.com\/legal-api\/wp-json\/wp\/v2\/types\/law_economics"}],"up":[{"embeddable":true,"href":"https:\/\/reference.findlaw.com\/legal-api\/wp-json\/wp\/v2\/law_economics\/26944"}],"wp:attachment":[{"href":"https:\/\/reference.findlaw.com\/legal-api\/wp-json\/wp\/v2\/media?parent=27098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}