RL30600
Estate and Gift Taxes
March 19, 2008
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Summary
This report examines the estate and gift tax, focusing on the economic issues surrounding the tax such as effects on progressivity, saving, small business, and farms. A discussion of estate tax avoidance methods is included. An explanation of how the tax operates is included along with arguments for and against the tax. The report concludes with an inventory and discussion of alternative policy options.
