Rhetoric and Economics in the Estate Tax Debate

@article{Gale2001RhetoricAE,
  title={Rhetoric and Economics in the Estate Tax Debate},
  author={W. Gale and Joel B. Slemrod},
  journal={Tax Law: Tax Law & Policy eJournal},
  year={2001}
}
  • W. Gale, Joel B. Slemrod
  • Published 2001
  • Economics, Computer Science
  • Tax Law: Tax Law & Policy eJournal
  • [© Brookings Institution] In this paper, we evaluate and critique ten principal claims made in recent debates on the estate tax, distinguishing five types of statements: facts, rhetoric, value judgments, economic reasoning, and informed speculation. Economics can not fully resolve the debate because economic knowledge is inconclusive and because value judgments help determine optimal choices. Nevertheless, economic analysis can contribute substantially to informing these debates and we show… CONTINUE READING
    11 Citations

    Topics from this paper

    References

    SHOWING 1-10 OF 72 REFERENCES
    Rethinking estate and gift taxation
    • 91
    • Highly Influential
    Rethinking the Estate and Gift Tax: Overview
    • 61
    • PDF
    A Neoclassical Perspective on Budget Deficits
    • 323
    • PDF
    A Framework for Assessing Estate and Gift Taxation
    • 73
    • PDF
    Do Estate Taxes Reduce Saving?
    • 43
    • PDF
    Estate Taxes, Life Insurance, and Small Business
    • 22
    • PDF
    The Economics of the Estate Tax
    • 17
    • Highly Influential
    Federal tax policy
    • 156