A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Gov

The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforwar

The federal government has taxed intergenerational wealth transfers since 1916 through the federal estate, gift and generation-skipping taxes. This analysis exa