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Tax Policy Center: Estate Taxes

Tax Policy Center reports on: Estate Taxes - The Tax Policy Center is a joint venture of the Urban Institute and Brookings Institution. The Center is comprised of nationally recognized experts in tax, budget, and social policy who have served at the highest levels of government.

Charitable Giving and the Estate Tax - December 8, 2003

Under current law, the estate tax will be repealed at the end of 2010 and reinstated at the end of 2011. This pattern seems unlikely to occur, though, and policy makers are already considering alternatives. One of the key issues is the impact on charitable giving. The estate tax encourages charitable giving at death by allowing a deduction for charitable bequests. It also encourages giving during life, because such gifts reduce the size of the estate (and thus the tax bill) at death. But the...
http://www.taxpolicycenter.org/publications/url.cfm?id=1000582&RSSFeed=Estate_Taxes.xm...
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