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1 Andrew Chamberlain, et al., Death and Taxes: The Economics of the Federal Estate Tax 1 (2006)

handle is hein.taxfoundation/srbecxz0001 and id is 1 raw text is: tion tf tax fal it the full econor only on wealthy stent with both tf fects of estate taxes. Economists teach that )t stay where lawmakers me portion of taxes are hers. What economists c nce of a tax-that is, tE that the estate ta revenue source.- of economic resc stands up to clo, state ta J1 num' akes t stribute wealt ament- iding the tters inste the tr call t their net rtion of the ta-- mpanies, but- workers in th( tlgher p apital tl es, and to Dughout th stment rett Mc May 20 No. 14 the esta -t state tax is First, it is because it It t lvy pro it tC A in t state to its t rant to cts of ta rtant ever, alth the tax tl Its in net ta estates each Lgree that the ulti te income tax is L ie estate to ikers to eft h to poor )ther ty in the