Research Areas
Estate and Gift Taxes
The federal government taxes transfers of wealth in three ways: through the estate tax, the gift tax and the generation-skipping transfer tax. Together these taxes make up the federal transfer tax system. In addition, many U.S. states impose estate taxes. Estate taxes and generation-skipping transfer taxes are paid on the contents of estates or proceeds of trusts, while transfers of wealth between living persons are subject to gift taxes. The federal government enacted the first estate tax in 1916. Studies routinely find that estate taxes discourage entrepreneurship and lead to large tax compliance costs.
Additional questions about estate taxes? Contact Bill Ahern at (202) 464-5101.
Articles from the Tax Foundation
- Federal Estate Tax Collections, by State and Per Capita, 2006, June 5, 2007
- State Estate and Gift Tax Collections, by State and Per Capita, 2006, June 5, 2007
- Estimating Federal Tax Burdens for Major City Areas, Counties, and U.S. Congressional Districts, by Gerald Prante and Andrew Chamberlain, March 22, 2007
- Death and Taxes: The Economics of the Federal Estate Tax, by Andrew Chamberlain, Gerald Prante and Patrick Fleenor, June 2, 2006
- Is the Estate Tax a (Revenue) Loser?, by J. D. Foster, Ph.D., December 20, 1999
- The Gift and Estate Tax and Economic Performance, by J. D. Foster, Ph.D., February 1, 1995
- An Analysis of the Disincentive Effects of the Estate Tax on Entrepreneurship, by Patrick Fleenor and J. D. Foster, Ph.D., June 1, 1994
- A History and Overview of Estate Taxes in the United States, by Patrick Fleenor, January 1, 1994
- Tax Review: Impact of Federal Estate and Gift Taxes, by Dan Throop Smith, May 1, 1976
- Tax Review: Estate and Gift Tax Revision, by C. Lowell Harriss, May 1, 1973
- Tax Review: Revising Estate Taxation, by C. Lowell Harriss, April 1, 1971
- Links to Other Tax Policy Resources, January 1, 1937