Does the Estate Tax Raise Revenue?

B. Douglas Bernheim
Published Date
Copyright 1987
ISBN 0262192632
DOI 10.1086/tpe.1.20061765
Book: Tax Policy and the Economy, Volume 1
Book editor: Lawrence H. Summers
PUBLISHER: MIT Press
Series: Tax Policy and the Economy
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  • B. Douglas Bernheim, Tax Policy and the Economy, Volume 1 (MIT Press, 1987), chap. 5, https://www.nber.org/books-and-chapters/tax-policy-and-economy-volume-1/does-estate-tax-raise-revenue.

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Published From Paper

Does the Estate Tax Raise Revenue?
- Working Paper
Proponents of transfer taxation argue that levies on gifts and estates serve the dual purposes of breaking up large...

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