Wealth Tax Design: Lessons from Estate Tax Avoidance

SSRN Electronic Journal ◽

10.2139/ssrn.3526515 ◽

2020 ◽

Author(s):

Jason Oh ◽

Eric M. Zolt

Keyword(s):

Tax Avoidance ◽

Estate Tax ◽

Wealth Tax ◽

Tax Design

Download Full-text

A Voluntary Tax?: New Perspectives on Sophisticated Estate Tax Avoidance

Journal of Risk & Insurance ◽

10.2307/252468 ◽

1979 ◽

Vol 46 (3) ◽

pp. 556

Author(s):

Mark S. Dorfman ◽

George Cooper

Keyword(s):

Tax Avoidance ◽

Estate Tax

Download Full-text

Real Estate Tax Avoidance and Tax Evasion; Consequences to National Development, Case of Lagos State, Nigeria

10.15396/afres2012_133 ◽

2012 ◽

Author(s):

Sinmisola Oyenuga

Keyword(s):

Real Estate ◽

Tax Evasion ◽

National Development ◽

Tax Avoidance ◽

Estate Tax ◽

Lagos State ◽

Real Estate Tax

Download Full-text

A Voluntary Tax? New Perspectives on Sophisticated Estate Tax Avoidance

Columbia Law Review ◽

10.2307/1121996 ◽

1977 ◽

Vol 77 (2) ◽

pp. 161 ◽

Cited By ~ 32

Author(s):

George Cooper

Keyword(s):

Tax Avoidance ◽

Estate Tax

Download Full-text

A Voluntary Tax? New Perspectives on Sophisticated Estate Tax Avoidance.

Political Science Quarterly ◽

10.2307/2150466 ◽

1979 ◽

Vol 94 (3) ◽

pp. 537

Author(s):

James M. Verdier ◽

George Cooper

Keyword(s):

Tax Avoidance ◽

Estate Tax

Download Full-text

Tax Avoidance and the Federal Estate Tax

Law and Contemporary Problems ◽

10.2307/1189625 ◽

1940 ◽

Vol 7 (2) ◽

pp. 309

Author(s):

Charles L. B. Lowndes

Keyword(s):

Tax Avoidance ◽

Estate Tax

Download Full-text

Federal Estate Tax Avoidance through Reciprocal Trusts

Columbia Law Review ◽

10.2307/1118018 ◽

1948 ◽

Vol 48 (4) ◽

pp. 645

Keyword(s):

Tax Avoidance ◽

Estate Tax

Download Full-text

Does past experience affect future behavior? Evidence from estate tax avoidance behavior

International Tax and Public Finance ◽

10.1007/s10797-016-9425-0 ◽

2016 ◽

Vol 24 (3) ◽

pp. 416-431

Author(s):

Sungmun Choi

Keyword(s):

Avoidance Behavior ◽

Tax Avoidance ◽

Past Experience ◽

Estate Tax ◽

Future Behavior

Download Full-text

Joint Tenancy and Estate Tax Avoidance: A Widening Loophole for Transfers in Contemplation of Death

The Yale Law Journal ◽

10.2307/794091 ◽

1956 ◽

Vol 66 (1) ◽

pp. 142

Keyword(s):

Tax Avoidance ◽

Estate Tax

Download Full-text

Net wealth tax design issues

OECD Tax Policy Studies - The Role and Design of Net Wealth Taxes in the OECD ◽

10.1787/9789264290303-7-en ◽

2018 ◽

pp. 75-96 ◽

Cited By ~ 1

Author(s):

Keyword(s):

Design Issues ◽

Wealth Tax ◽

Tax Design

Download Full-text

Does Past Experience Affect Future Behavior? Evidence from Estate Tax Avoidance Behavior

SSRN Electronic Journal ◽

10.2139/ssrn.2418852 ◽

2014 ◽

Author(s):

Sungmun Choi

Keyword(s):

Avoidance Behavior ◽

Tax Avoidance ◽

Past Experience ◽

Estate Tax ◽

Future Behavior

Download Full-text