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Research report

Options for Reforming the Estate Tax

William G. Gale, Leonard E. Burman
April 18, 2005
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Abstract

Retargeting the estate tax to very wealthy households and lowering its rates would blunt much of the criticism against it while retaining many of its advantages. This brief explains how the estate tax works and examines who is affected by it under current law. It discusses how reform would affect tax revenues, the distribution of tax burdens, farms and small businesses, and charitable giving and bequests. A concluding section discusses ways to reduce the tax's complexity.

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Individual Taxes Business Taxes Federal Budget and Economy
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Meet the Experts

  • William G. Gale
    Codirector
  • Leonard E. Burman
    Institute Fellow
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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