The Case for Abolishing Death Taxes

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The Case for Abolishing Death Taxes

Policy Backgrounders | Taxes

No. 142
Friday, June 27, 1997
by Bruce R. Bartlett

Introduction
Why the Very Rich Pay Less
How the Tax Hurts Small Businesses
How the Tax Lowers Other Tax Revenue
The Impact on Pensions
The Effect of the Tax on Capital
Options for Reform
Notes
Appendix

Appendix

Appendix I - Estate and Gift Taxes as a Share of Total Taxes%2C 1994

Appendix II - Countries With No Estate or Inheritance Tax

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The Case for Abolishing Death Taxes

Table of Contents

Appendix