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Research report

Back from the Grave

Revenue and Distributional Effects of Reforming the Federal Estate Tax

Leonard E. Burman, Katherine Lim, Jeffrey Rohaly
October 20, 2008
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Abstract

In this paper we review the current wealth transfer tax rules and the changes introduced in 2001. We offer an overview of the methodology underlying the TPC's estate tax model and then use the model to estimate the number of estate tax filers, taxable returns, and the distribution of burden under current law. Finally, we investigate the revenue and distributional effects of several proposals to reform the estate tax, including those put forth by the presidential candidates.

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Federal Budget and Economy
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Meet the Experts

  • Leonard E. Burman
    Institute Fellow
  • Katherine Lim
  • Jeffrey Rohaly
    Principal Research Associate
Brief

Understanding the Maze of Recent Child and Work Incentive Proposals

Elaine Maag, Nikhita Airi
June 1, 2020
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  • © Urban Institute, Brookings Institution, and individual authors, 2020.