The Case for Repealing the Estate Tax
Publication Date: September 2002
Publisher: Heritage Foundation (Washington, D.C.)
Author(s): William W. Beach
Research Area: Banking and finance
Keywords: Taxes
Type: Report
Abstract:
Motivated by mounting evidence that death-related taxes may hold back the economic well-being of the living, several countries and American states recently have repealed their taxes on estates or significantly scaled them down. The U.S. Congress also is reexamining the wisdom of these taxes.
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