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643
Updating Techniques for Estimating Wealth From Federal Estate Tax Returns
- American Statistical Association 1998 Proceedings of the Business and Economic Statistics Section
, 1998
"... ha pt er ..."
Chapter 3 — Basic Gift Tax Return Data Compendium of Federal Estate Tax and Personal Wealth Studies
"... ike transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation. Only gifts in excess of $10,000 were potentially taxable for Gift Year 1997. Because of this relatively high filing threshold, gift tax data extracted from Federal gift ..."
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ike transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation. Only gifts in excess of $10,000 were potentially taxable for Gift Year 1997. Because of this relatively high filing threshold, gift tax data extracted from Federal
Estate Tax Returns Revisited, 1916-1931
"... This article is the first in a series on the history of Federal estate taxation which will shed light on changes over time in the United States concentration of wealth and the intergenerational transfer of wealth. The period from 1916 (the inception of the tax) through 1931 will be examined first, b ..."
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This article is the first in a series on the history of Federal estate taxation which will shed light on changes over time in the United States concentration of wealth and the intergenerational transfer of wealth. The period from 1916 (the inception of the tax) through 1931 will be examined first
Top wealth shares in the united states, 1916-2000: Evidence from estate tax returns
, 2004
"... This paper presents new homogeneous series on top ..."
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Cited by 86 (10 self)
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This paper presents new homogeneous series on top
to the source. Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns
, 2004
"... This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998. Controlling for state- and wealth-class specific fixed effects, w ..."
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This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998. Controlling for state- and wealth-class specific fixed effects
The Intergenerational Wealth Study: Basic Estate Data 1916–1945
- Statistics of Income Bulletin
, 1990
"... reprocess Federal estate tax returns filed since the inception of the tax in 1916. This project, called the Intergenerational Wealth Study, is designed to pro-vide information about the accumulation, concentra-tion and intergenerational transfer of wealth in the United States. The rich demographic a ..."
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Cited by 9 (1 self)
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reprocess Federal estate tax returns filed since the inception of the tax in 1916. This project, called the Intergenerational Wealth Study, is designed to pro-vide information about the accumulation, concentra-tion and intergenerational transfer of wealth in the United States. The rich demographic
OF THE FEDERAL ESTATE TAX: TABLE OF CONTENTS
, 2006
"... This study examines the arguments for and against the federal estate tax, finding that the benefits of the tax are often overstated, and in any case are far smaller than the documented costs. In light of this finding, there is no compelling reason to keep the tax, and a number of reasons to reduce o ..."
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This study examines the arguments for and against the federal estate tax, finding that the benefits of the tax are often overstated, and in any case are far smaller than the documented costs. In light of this finding, there is no compelling reason to keep the tax, and a number of reasons to reduce
Beyond Andrew Carnegie: Using A Linked Sample of Federal Income and Estate Tax Returns To Examine the Effects
- of Bequests on Beneficiary Behavior,” American Statistical Association 2000 Proceedings of the Section on Government Statistics and Section on Social Statistics
, 2000
"... stratification, intergenerational transfers The accumulation of wealth in America and the ways in which that wealth is transferred at death are sources of research and debate. In both 1988 and 1989, more than one-third of the 400 wealthiest Americans listed their primary source of wealth as inherita ..."
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Cited by 3 (0 self)
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is to shed light on transfers of wealth from affluent parents to their children at death and the ways by which those children are affected. To accomplish this research, estate tax data have been linked with income tax data to determine the effect that bequests have on child beneficiaries and their labor
Personal Wealth, 2001
"... he distribution and composition of personal wealth in the United States are topics of great interest among researchers and policy planners. Unfortunately, these issues are difficult to research, since there are few sources of data on the wealth holdings of the general population, especially the very ..."
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. The wealth of living individuals can be estimated from Federal estate tax return data using the estate multiplier technique. The fundamental assumption underlying this methodology is that estate tax returns filed for decedents who died in a particular year represent a random sample, designated by death
Results 1 - 10
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643
