Bequest and Tax Planning: Evidence From Estate Tax Returns
NBER Working Paper No. 12701
---- Acknowledgements ----
I benefited from comments from anonymous referees, the editors, participants of seminars at the 2004 meeting of the National Tax Association, 2005 NBER Summer Institute, Columbia, Michigan, Wisconsin and Virginia, as well as from discussions with David Forrer, Joel Slemrod, Till von Wachter, Karl Scholz, Emmanuel Saez and David Joulfaian. Financial support from the Program for Economic Research at Columbia University and the Sloan Foundation is gratefully acknowledged. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.