The Behavioral Response of Wealth Accumulation to Estate Taxation
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The Behavioral Response of Wealth Accumulation to Estate Taxation

The Behavioral Response of Wealth Accumulation to Estate Taxation


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About the Book

This paper explores the behavioral response of taxable bequests to estate taxation. To gauge its effects, the estate tax is converted to an equivalent income tax. This highlights the importance of expected rates of return, and also makes it possible to compare effective tax rates on saving over time. Using data on federal revenues from the estate tax over the past 50 years, and employing the equivalent income tax rate measure, the findings suggest that estate taxes have a dampening effect on the reported size of taxable estates. Estate taxation seems to depress taxable bequests by some 14 percent.


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Product Details
  • ISBN-13: 9781505382198
  • Publisher: Createspace Independent Publishing Platform
  • Publisher Imprint: Createspace Independent Publishing Platform
  • Height: 280 mm
  • No of Pages: 30
  • Series Title: English
  • Sub Title: The Series Evidence
  • Width: 216 mm
  • ISBN-10: 150538219X
  • Publisher Date: 01 Jan 2015
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Spine Width: 2 mm
  • Weight: 145 gr


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