Estate and gift taxes and incentives for inter vivos giving in the US

By J. Poterba. 2001

133 citations recorded by the source corpus.

Subfields: Accounting, Gender Studies, General Health Professions

View Paper: https://www.semanticscholar.org/paper/51bd450091f6de893abe01a1b9b73264426d1b4d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Courtney Harold Van Houtven
2. E. Norton

In Gender Studies

1. Courtney Harold Van Houtven
2. E. Norton

In General Health Professions

1. Courtney Harold Van Houtven
2. E. Norton
3. Baorong Guo

Citations in the corpus

• Optimal Consumption and Investment with Capital Gains Taxes (2001, unknown): “17 Poterba (2001) documents that elderly investors with substantial appreciation in their portfolios tend to postpone the distribution of a larger proportion of their assets until after death compared to their contemporaries of similar wealth who possess smaller embedded capital gains.”
• Top Wealth Shares in the United States: 1916-2000: Evidence from Estate Tax Returns (2004, unknown): “See for example, McGarry (1999); Bernheim et al. (2001); Poterba (2001); Joulfaian (2003). remained fairly stable.”
• Inter-vivos Transfers and Exchange (2006, methodology): “Our test has the advantage over previous tests of using child-level data matched to parents’ data; this allows us to test for differences in informal care within families.”