Bequest taxes, inter vivos gifts, and the bequest motive

• 成果类型: Article
• 署名作者: Page, BR
• 署名单位: Congressional Budget Office
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(01)00177-3
• 发表日期: 2003
• 页码: 1219-1229
• 关键词: bequest; inheritance tax; gift; bequest motive

摘要

This paper investigates the existence of an operative bequest motive by testing whether state bequest taxes influence the giving of inter vivos gifts. A significant positive relation between bequest tax rates and both the probability and level of inter vivos gifts is found, suggesting that at least some portion of bequests is intentional. (C) 2001 Elsevier Science B.V. All rights reserved.