Estate Tax - Brookings Institution

RESEARCH AND COMMENTARY

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

Lily L. Batchelder, June 01, 2007, Hamilton Project Discussion Paper, The Brookings Institution

The repeal of the estate tax for one year only in 2010 creates vast uncertainty but also provides an opportunity to reconsider the taxation of gifts and bequests. This paper proposes replacing the estate tax with an inheritance tax. Read More

Taxes, U.S. Economy, Estate Tax

RESEARCH AND COMMENTARY

'Death Tax' Repeal Unfair to Those Who Owe 'Birth Tax'

Diane Lim Rogers, May 31, 2006, San Francisco Chronicle

Opinion by Diane Lim Rogers, San Francisco Chronicle (5/31/06) Read More

Taxes, U.S. Economy, Estate Tax, Marriage and Family Formation, Children & Families

RESEARCH AND COMMENTARY

Options for Reforming the Estate Tax

Jeffrey Rohaly, Leonard E. Burman and William G. Gale, April 18, 2005, Tax Break

Article by Leonard E. Burman, William G. Gale, and Jeffrey Rohaly, Tax Break (4/18/05) Read More

Taxes, U.S. Economy, Estate Tax, Federal Budget, Tax Cuts

PAST EVENT

Death by a Thousand Cuts: An Analysis of the Estate Tax's Demise

Thursday, March 24, 2005
9:30 AM to 11:00 AM
Washington, DC

Taxes, U.S. Economy, Estate Tax

RESEARCH AND COMMENTARY

Estate tax: Tax Needs Reform, But Repeal Would be a Giveaway to the Wealthy

William G. Gale, July 27, 2003, Spartanburg Herald-Journal

Opinion by William G. Gale (7/27/2003) Read More

Taxes, U.S. Economy, Estate Tax

RESEARCH AND COMMENTARY

Effects of Estate Tax Reform on Charitable Giving

Jon M. Bakija and William G. Gale, June 17, 2003, The Brookings Institution

article by Jon M. Bakija and William G. Gale (6/17/2003) Read More

Taxes, U.S. Economy, Estate Tax

PAST EVENT

The Estate Tax: A Forum Featuring William H. Gates, Sr.

Tuesday, January 14, 2003
9:30 AM to 11:30 AM
Washington, DC

Taxes, U.S. Economy, Estate Tax

RESEARCH AND COMMENTARY

Resurrecting the Estate Tax

Joel Slemrod and William G. Gale, June 01, 2001, The Brookings Institution

Policy Brief #62, by William G. Gale and Joel Slemrod (June 2000) Read More

Taxes, U.S. Economy, Estate Tax

RESEARCH AND COMMENTARY

Rhetoric and Economics in the Estate Tax Debate

Joel Slemrod and William G. Gale, May 22, 2001, The Brookings Institution

Paper by William Gale, Senior Fellow, The Brookings Institution, and Joel Slemrod, University of Michigan, May 22, 2001 Read More

Taxes, U.S. Economy, Estate Tax

RESEARCH AND COMMENTARY

The Estate Tax Plays a Key Role

Joel Slemrod and William G. Gale, April 01, 2001, AARP Bulletin

Opinion by William Gale, Senior Fellow, The Brookings Institution, and Joel Slemrod, Professor, University of Michigan, in The AARP Bulletin, April 2001 Read More

Taxes, U.S. Economy, Estate Tax