Tax Policy Center: Estate TaxesTax 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 Bequests and Taxes on Inheritances and Estates : Aggregate Evidence from across States and Time- April 16, 2003 This paper examines the impact of wealth transfer taxes on charitable bequests. We exploit the fact that federal and state taxes on estates and inheritances vary over time, states, and real wealth levels. The effects of taxes are estimated using pooled cross-sectional data spanning several decades, based on aggregated information from federal estate tax returns. Under several different specifications, we find evidence of a strong incentive effect of estate and inheritance taxes on charitable...http://www.taxpolicycenter.org/publications/url.cfm?id=310665&RSSFeed=Estate_Taxes.xml |