The Impact of the Estate Tax on Wealth Accumulation and Avoidance Behavior of Donors PDF
Preview The Impact of the Estate Tax on Wealth Accumulation and Avoidance Behavior of Donors
Product Number WP 2000-5 Ju ne 30, 20 00 From the Office of Tax Policy Research WORKING PAPER SERIES The Impact of the Estate Tax on Wealth Accumulation and Avoidance Behavior of Donors = = = = by Wojciech Kopczuk University of Michigan Joel Slemrod University of Michigan = = = The Office of Tax Policy Research, established in 1987, promotes policy- oriented research in taxation, and serves = as a liaison between the academic, business, and policy making communities. We are committed to using = state-of-the-art methods to analyze tax policy issues, and to disseminate our = findings, and those of a broader academic community, to people in the policy making community. = LEADIN G IN THOUGHT AND ACTION
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