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Research and Commentary

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Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax

June 2007, Lily L. Batchelder
'Death Tax' Repeal Unfair to Those Who Owe 'Birth Tax'

May 31, 2006, Diane Lim Rogers
Options for Reforming the Estate Tax

April 18, 2005, Jeffrey Rohaly, Leonard E. Burman and William G. Gale
Estate tax: Tax Needs Reform, But Repeal Would be a Giveaway to the Wealthy

July 27, 2003, William G. Gale
Effects of Estate Tax Reform on Charitable Giving

June 17, 2003, Jon M. Bakija and William G. Gale
Rhetoric and Economics in the Estate Tax Debate

May 22, 2001, Joel Slemrod and William G. Gale
The Estate Tax Plays a Key Role

Apr-01, Joel Slemrod and William G. Gale
Rethinking the Estate and Gift Tax

March 2001, Joel Slemrod and William G. Gale
Resurrecting the Estate Tax

June 2000, Joel Slemrod and William G. Gale

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