May 1, 1973

Tax Review: Estate and Gift Tax Revision

C. Lowell Harriss

C. Lowell Harriss

Download Tax Review: Estate and Gift Tax Revision

Executive Summary
Estate and gift tax revision, writes Professor Harriss in this essay, presents problems of exceptional difficulty. However, he argues, there is a need for Congress to consider a fundamental revision.

Was this page helpful to you?

Yes!
No

Thank You!

The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work?

Contribute to the Tax Foundation

Topics

About the Author

C. Lowell Harriss

Related Research

Countries Should Be Cautious about Relying on Inheritance Taxes for Revenue

Joint Committee on Taxation Data Shows Federal Tax System Is Progressive

Taxing Unrealized Capital Gains at Death Is Unlikely to Raise Revenue Advertised

Joe Biden’s 61 Percent Tax on Wealth

Estate, Inheritance, and Gift Taxes in Europe

More Tax Hikes Than Investment Projects?