Repeal of the Estate Tax and Its Impact on
Philanthropy
期刊名称： Nonprofit Management & Leadership
作者： Patrick M. Rooney,Eugene R. Tempel
年份： 2001年
关键词：
Placenta;Animals;Dogs;Humans;Brain;Mitochondria;Isoenzymes;DNA;Ba
Sequence;Sequence Homology, Nucleic Acid
摘要：The estate tax has many advocates and opponents. We prent a review of the primary arguments and empirical evidence promulgated in support of continuation and for repeal. Overall, we find that there are plausible theories and strong, but not definitive, empirical evidence on both sides of t
he issue. Further rearch is needed that more clearly isolates differences between the income-tax and estate-tax (that is, the after-tax cost or "price" of a donation or bequest) effects, the independent-income and wealth effects (how having higher income or wealth has an effect on giving during life and at death), and married and single estate tax filers. The differences can be best isolated using longitudinal data. Data and analys for both the short run and long run are necessary before society can reasonably predict the impact the
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