Inter Vivos Transfers and the Federal Estate Tax

1932 ◽  
Vol 32 (8) ◽  
pp. 1332
Author(s):  
Stanley S. Surrey ◽  
Jacob P. Aronson
Keyword(s):  
Estate Tax ◽  
Inter Vivos Transfers ◽  
Inter Vivos

The Estate Tax and Inter Vivos Transfers over Time

2013 ◽  
Vol 103 (3) ◽  
pp. 478-483 ◽  
Author(s):  
Kathleen McGarry
Keyword(s):  
Cross Section ◽  
Strong Evidence ◽  
Tax Avoidance ◽  
Tax Burden ◽  
Estate Tax ◽  
Tax Savings ◽  
Over Time ◽  
Inter Vivos Transfers ◽  
Inter Vivos

The strong dislike evidenced by the American public towards the estate tax suggests that the wealthy wish to transfer resources to their heirs tax-free and would thus exploit mechanisms allowing them to reduce the tax burden whenever possible. However, I find strong evidence that the wealthy fail to utilize what is perhaps the simplest method of tax avoidance--that of making transfers to eventual heirs up to the annual exclusion. Instead they transfer far less than the amount permitted by the tax code, whether measured in cross-section or over time. In failing to give more, they forgo significant tax savings.

Inter‐vivos Transfers and Exchange

2006 ◽  
Vol 73 (1) ◽  
pp. 157-172
Author(s):  
Edward C. Norton ◽  
Courtney Harold Van Houtven
Keyword(s):  
Inter Vivos Transfers ◽  
Inter Vivos

scholarly journals Inter vivos transfers of ownership in family firms

2018 ◽  
Vol 26 (2) ◽  
pp. 225-256
Author(s):  
James R. Hines ◽  
Niklas Potrafke ◽  
Marina Riem ◽  
Christoph Schinke
Keyword(s):  
Family Firms ◽  
Inter Vivos Transfers ◽  
Inter Vivos

scholarly journals Parental Altruism and Inter Vivos Transfers: Theory and Evidence

1997 ◽  
Vol 105 (6) ◽  
pp. 1121-1166 ◽  
Author(s):  
Joseph G. Altonji ◽  
Fumio Hayashi ◽  
Laurence J. Kotlikoff
Keyword(s):  
Parental Altruism ◽  
Inter Vivos Transfers ◽  
Inter Vivos
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