Economics of estate taxation: a brief review of theory and evidence

Wojciech Kopczuk

NBER Working Paper No. 15741
Issued in February 2010

---- 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.

return to bibliography page