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  3. American Economic Review
  4. May 2003
  5. Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time

American Economic Review

ISSN 0002-8282 (Print) | ISSN 1944-7981 (Online)

Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time

  • Jon M. Bakija
  • William G. Gale
  • Joel B. Slemrod
American Economic Review
vol. 93, no. 2, May 2003
(pp. 366–370)
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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: 10.1257/000282803321947362

JEL Classification

  • D64 Altruism; Philanthropy
  • H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes