Front Matter
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Foreword
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Table of Contents
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Overview
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Elements of Federal Estate Taxation
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Avoiding Federal Wealth Transfer Taxes
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A Framework for Assessing Estate and Gift Taxation
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Do Estate Taxes Reduce Saving?
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Inequality and Wealth Accumulation:: Eliminating the Federal Gift and Estate Tax
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The Impact of the Estate Tax on Wealth Accumulation and Avoidance Behavior
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Charitable Giving in Life and at Death
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Noncompliance with the Federal Estate Tax
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The Distributional Burden of Taxing Estates and Unrealized Capital Gains at Death
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Elderly Asset Management and Health
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Contributors
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Index
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Back Matter
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