Noncompliance with the Federal Estate Tax

Noncompliance with the Federal Estate Tax. Eller, M. B., Erard, B., & Ho, C. In Gale, W. G., Hines, & Slemrod, J., editors, Rethinking Estate and Gift Taxation, Ch. 9, pages 375–421. Brookings Institution Press, Washington, D.C., 2001.

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The federal estate tax is levied on the fortunes of America's wealthiest decedents. With average tax burdens in the hundreds of thousands of dollars and marginal rates as high as 60 percent, the tax creates powerful incentives for legal avoidance and evasion. In this chapter, we provide an empirical analysis of the magnitude and determinants of noncompliance with the federal estate tax.

@incollection{Elleretal2001,
  title = {Noncompliance with the Federal Estate Tax},
  booktitle = {Rethinking Estate and Gift Taxation},
  author = {Eller, Martha Britton and Erard, Brian and Ho, Chih-Chin},
  editor = {Gale, William G. and Hines, Jr., James R. and Slemrod, Joel},
  year = {2001},
  pages = {375--421},
  publisher = {{Brookings Institution Press}},
  address = {{Washington, D.C.}},
  url = {https://www.brookings.edu/book/rethinking-estate-and-gift-taxation/},
  abstract = {The federal estate tax is levied on the fortunes of America's wealthiest decedents. With average tax burdens in the hundreds of thousands of dollars and marginal rates as high as 60 percent, the tax creates powerful incentives for legal avoidance and evasion. In this chapter, we provide an empirical analysis of the magnitude and determinants of noncompliance with the federal estate tax.},
  chapter = {Ch. 9},
  isbn = {978-0-8157-1986-1},
  keywords = {{Estate, Inheritance, and Gift Taxes}}
}

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