Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time
American Economic Review
vol. 93,
no. 2, May 2003
(pp. 366-370)
Citation
Bakija, Jon, M., William G. Gale, and Joel B. Slemrod. 2003. "Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time ." American Economic Review, 93 (2): 366-370. DOI: 10.1257/000282803321947362JEL Classification
- D64 Altruism; Philanthropy
- H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes