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The Tax Policy Blog is the official blog of the Tax Foundation, a non-partisan, non-profit research organization that has monitored tax policy at the federal, state and local levels since 1937. Our economists welcome your feedback. If you would like to send an e-mail to the author of a blog post, please click on that person's name to locate his or her e-mail address or visit our staff page here.
In addition to the federal estate tax (which is fourth highest in the OECD), many U.S. states levy their own estate and inheritance taxes. While estate taxes are charged against the estate regardless of who inherits the...