Charitable contributions and intergenerational transfers

Article Abstract:

The influence of bequest taxes and the income of children on their parents' contributions to charitable institutions was determined. Income tax returns of wealthy individuals were matched with their estate tax returns and with the income tax returns of their children. The results showed that both the income of children and the tax price of bequests affect parents' lifetime charitable contributions. Models are constructed and a brief review literature on the subject are provided.

Educational, religious, etc. trusts, Educational, Religious, Charitable Trusts, Grantmaking Foundations, Social aspects, Economic aspects, Charitable trusts, Family, Wealth, Charitable contributions, Charitable donations

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Gift taxes and lifetime transfers: time series evidence

Article Abstract:

The gift taxation is modified many times after the Congress introduced the gift tax in 1932. The data on the amount of gifts from the wealthy between 1933 and 1998 is used to examine the influence of estate tax on economic activities. The federal tax treatment of gifts and bequests is explained.

United States, Taxes, Analysis, Influence, Estate tax, Estate taxes, United States. Congress, Tax policy, Gift tax

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Bequest taxes and capital gains realizations

Article Abstract:

Research is presented describing the study of capital gains taxation methods and the impact on wealth distribution of inheritance taxation changes.

Research, Study and teaching, Tax research, Capital gains tax, Inheritance tax

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