NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

NBER Publications by Thomas Barthold

Contact and additional information for this authorAll NBER papers and publicationsNBER Working Papers only

Working Papers and Chapters

January 1992Bequest Taxes and Accumulation of Household Wealth: U.S.-Japan Comparison
with Takatoshi Ito
in The Political Economy of Tax Reform, NBER-EASE Volume 1, Takatoshi Ito and Anne O. Krueger, editors
May 1991Bequest Taxes and Accumulation of Household Wealth: U.S. - Japan Comparison
with Takatoshi Ito: w3692
The objective of this paper is two-fold. First, we describe and compare the gift and bequest (estate) tax systems in the United States and Japan. Second, we use tax data to estimate the magnitude of intergenerational transfers. The magnitude of intergenerational transfers provides aid in determining how much outstanding wealth is obtained through intergenerational transfers, an issue of current controversy. In both Japan and the United States, a substantial portion of wealth, and especially of land in Japan, is bequeathed from one generation to the next.

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Contact and additional information for this authorAll NBER papers and publicationsNBER Working Papers only

 
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