inheritance tax
Brad DeLong
jbdelong at uclink.berkeley.edu
Thu Apr 18 16:52:34 PDT 2002
>Not be be a nit, but there is no inheritance tax. It's an
>estate tax. Important difference.
>
>Latest and greatest, albeit technical, is "Does Atlas Shrug?
>The Economic Consequences of Taxing the Rich" edited by Joel
>Slemrod -- a collection of papers, and "Rethinking Estate and
>Gift Taxation", by Slemrod and William Gale (Brookings Institution
>Press, 2001). Slemrod's shop is www.otpr.org He received the
>"Ig Noble Prize" for his paper showing that people's date of
>death was influenced by taxes.
Doesn't that paper predict some absolutely ferocious effects just
before the current-law reintroduction of the estate tax in... is it
2010?
"Ooops. It's December 31. I'm sorry, Fred, but we can't afford to let
Grandma survive until midnight..."
Brad DeLong
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