Inter Vivos Transfers and the Federal Estate Tax

Philip M. Payne

doi:10.2307/3308393

Inter Vivos Transfers and the Federal Estate Tax

University of Pennsylvania Law Review and American Law Register ◽

10.2307/3308393 ◽

1933 ◽

Vol 81 (8) ◽

pp. 937

Author(s):

Philip M. Payne

Keyword(s):

Estate Tax ◽

Inter Vivos Transfers ◽

Inter Vivos

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Inter Vivos Transfers and the Federal Estate Tax

The Yale Law Journal ◽

10.2307/792235 ◽

1940 ◽

Vol 49 (6) ◽

pp. 1118

Keyword(s):

Estate Tax ◽

Inter Vivos Transfers ◽

Inter Vivos

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Inter Vivos Transfers and the Federal Estate Tax

Columbia Law Review ◽

10.2307/1116019 ◽

1932 ◽

Vol 32 (8) ◽

pp. 1332

Author(s):

Stanley S. Surrey ◽

Jacob P. Aronson

Keyword(s):

Estate Tax ◽

Inter Vivos Transfers ◽

Inter Vivos

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The Estate Tax and Inter Vivos Transfers over Time

The American Economic Review ◽

10.1257/aer.103.3.478 ◽

2013 ◽

Vol 103 (3) ◽

pp. 478-483 ◽

Cited By ~ 1

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.

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