Estate Taxes and Charitable Bequests by the Wealthy
Estate Taxes and Charitable Bequests by the Wealthy
复制标题
富人的遗产税和慈善遗赠
DOI：
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发表时间：
2000
影响因子：
1.7
通讯作者：
David Joulfaian
中科院分区：
文献类型：
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作者：
David Joulfaian
慈善遗赠是慈善支持的重要来源。与遗赠子女的最高法定税率0.55不同，此类转让免征遗产税。因此，通过降低慈善捐赠的价格，遗产税可能会影响最终财富的处置。在本文中，我使用1992年遗产税申报表的数据来检验遗产税对慈善遗赠的影响。结果表明，遗产税减免具有“预算”效率。然而，遗产税的总体影响是温和的；虽然税收通过降低税收价格刺激了捐赠，但它也因为减少了终端财富而阻碍了捐赠。
Charitable bequests are an important source of philanthropic support. Unlike bequests to children, which can be taxed at a maximum statutory rate of 0.55, such transfers are exempt from estate taxation. Thus, by lowering the price of charitable giving, the estate tax may influence the disposition of terminal wealth. In this paper, I examine the effects of estate taxation on charitable bequests using data from estate tax returns of decedents in 1992. The results suggest that the estate tax deduction is "budget" efficient. The overall effects of the estate tax, however, are modest; while the tax stimulates giving by lowering the tax price, it also discourages giving as it reduces terminal wealth.