Economics of estate taxation: a brief review of theory and evidence
NBER Working Paper No. 15741
---- Acknowledgements -----
I am grateful to Kevin Hassett, Louis Kaplow and participants of the NYU Tax Law Review symposium on Lily Batchelder's "Replacing the estate tax with an inheritance tax" for many helpful comments. All errors are mine. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.