Federal Transfer Taxation: A Study In Social Cost

The federal unified transfer tax on estates, gifts, and generation-skipping transfers may appear to be attacks born solely by the wealthiest Americans. This view, however, is as misleading as the

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Statement of Terry Neese: Distinguished fellow, National Center Of Policy Analysis Family Policy Center.

Support for the estate tax is based on three major claims. One, inheritance is are a major source of wealth and equity. Two, the tax provide significant revenue for the

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Our Story – California Family Farm At High Risk

Our beloved 101 “acre California farm-my small family’s one asset- has been in my family since 1942, when it was purchased by my great uncle. It has been planted In

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An Analysis Of The Descent Distance Into The Defects Of The Estate Tax On Entrepreneurship

This paper is the second in a series of Tax Foundation studies examining Federal transfer taxation. The first of these studies provided a history and overview of federal transfer taxation.

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Survey Of The Impact Of The Federal Estate Tax on NAWBO Member Businesses

Summarized below are the results of a survey of 272 family owned and operated businesses which are members of the National Association Of Women Business Owners. The study was sponsored

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Estate Tax Must Be Repealed

My mother is 86 years old. My father died in ’94. They grew up during the depression. My mother’s father was a share cropper in Nebraska. He earned a dollar

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The Estate Tax Kills Jobs

The Estate Tax kills jobs. It kills the companies that provide jobs. In the process, it kills towns and communities, particularly those in rural areas dependent upon the land and

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Possibility Of Loss From Estate Tax

I am only 36 yr old and have been in the financial planning field for 8yrs. My clients average age is 67 and range 50-80. Seeing the average portfolio of

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Selling Nearly Half Of The Estate To “Pay For” The Other Half

My Mother in law recently passed away. She lived in Minden, Ne. all her life. She and her late husband worked their entire lives in Kearney County. They owned farms,

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Unfair Tax On The Dead And The Living

I have not had to sell assets yet but as it stands upon the death of my father, because of the value of the farm land now, my sisters and

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