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 and gift taxes? Contact us at (202) 464-6200.
Articles from the Tax Foundation
- The Economic Effects of the Estate Tax (Testimony of David S. Logan before the Pennsylvania House Finance Committee), by David S. Logan, October 17, 2011
- The Estate Tax Is Foolish, Wasteful, Ineffective, by William Ahern, September 19, 2010
- A Review of 2010’s Changes In State Tax Policy, by Joseph Henchman and Xander Stephenson, August 23, 2010
- Dick Patten of the American Family Business Institute: Estate Tax, June 16, 2010
- The Federal Estate Tax: Will It Rise From the Grave in 2011 or Sooner?, edited by William Ahern, May 27, 2010
- Report Compares Hypothetical Tax Bills Under Bush, Obama Tax Policies, May 26, 2010
- U.S. Rep. Jim Jordan: Economic Freedom Act of 2010, May 26, 2010
- What is the Current Status of the Federal Estate Tax?, May 26, 2010
- Fate of Bush Tax Cuts Uncertain As Expiration Approaches, by William Ahern, May 26, 2010
- List of Tax Provisions Scheduled to Expire on December 31, 2010, by Gerald Prante, May 26, 2010
- Tax Foundation Testifies on Maryland Tax Bills, March 4, 2010
- Testimony to the Maryland Ways and Means Committee on HB312 Maryland Estate Taxes - Family Property Protection Act, by Kail Padgitt, March 4, 2010
- The Tax Suspense Is Killing Us, by William Ahern, January 28, 2010
- Kelly Phillips Erb of the TaxGirl Blog: Expiring Tax Cuts and Obama's Budget, January 27, 2010
- Rep. Dave Camp: Tax Increases in 2009, Tax Outlook for 2010, January 13, 2010
- Richard T. Page of Tulane Law School: Corporate Income Taxes, January 6, 2010
- Top 10 Tax Stories of the Decade, by TF Staff, December 30, 2009
- Christopher Bergin of Tax Analysts: Top Tax Issues of 2009, December 30, 2009
- Pennsylvania’s Tax System--Not Weak Economy--Responsible for Job Losses and Out-Migration, by Scott A. Hodge, December 2, 2009
- New Report Compares State and Local Government Tax Revenue Sources, October 9, 2009
- Where Do State and Local Governments Get Their Tax Revenue?, by Gerald Prante, October 9, 2009
- Fergus Cullen of the Yankee Institute for Public Policy: Connecticut Budget, September 16, 2009
- Testimony before Maryland Legislature on the Compliance Costs of Estate Taxes, by Josh Barro, February 18, 2009
- Federal Estate Tax Collections, by State and Per Capita, 2007, December 24, 2008
- State Estate and Gift Tax Collections, by State and Per Capita, Fiscal Year 2007 , October 31, 2008
- Fraction of Each Quintile's Total Tax Burden Accounted for by Each Type of Tax, Calendar Year 2004 , April 1, 2007
- Average Dollar Tax Burdens by Type of Federal Tax, Per Household, Calendar Year 2004 , April 1, 2007
- Estimating Federal Tax Burdens for Major City Areas, Counties, and U.S. Congressional Districts, by Andrew Chamberlain and Gerald Prante, 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, December 31, 1969