Cost of Estate Tax Compliance Does Not Approach the Total Level of Estate Tax Revenue
End Notes
[1] Charles Davenport and Jay A. Soled, “Enlivening the Death-Tax Death-Talk,” Tax Notes, vol. 84, July 26, 1999.
[2] Richard Schmalbeck, “Avoiding Federal Wealth Transfer Taxes,” Rethinking Estate and Gift Taxation, William G. Gale, James R. Hines, Jr., and Joel Slemrod, eds., The Brookings Institution, 2001.
[3] Joel Slemrod, “Testimony Before the Committee on Ways and Means Hearing on Tax Reform,” June 8, 2005.
[4] Joel Slemrod, “Which is the Simplest Tax System of the Them All?” Economic Effects of Fundamental Tax Reform, Henry Aaron and William Gale, eds., The Brookings Institution, 1996.
[5] Henry Aaron and Alicia Munnell, “Reassessing the Role for Wealth Transfer Taxes,” National Tax Journal, June 1992.
6] See William G. Gale and Joel Slemrod, “Rhetoric and Economics in the Estate Tax Debate,” National Tax Association Spring Symposium, Washington, DC, May 7-8, 2001; Schmalbeck also reaches a similar conclusion.
[7] David Cay Johnston, “A Boon for the Richest,” New York Times, June 7, 2006.
[8] For a discussion of various simplification proposals, see the American Bar Association Task Force on Federal Wealth Transfer Taxes, “Report on Reform of Federal Wealth Transfer Taxes,” 2004.