Research Report The Distribution of the Estate Tax and Reform Options
Leonard E. Burman, William G. Gale
Display Date
Download Report
(511.01 KB)

In 2001, when Congress decided to phase down the estate tax through 2009, repeal it in 2010, and restore it in 2011, it was clear that the ultimate fate of this tax was yet to be determined. One key factor that policymakers should consider in any permanent repeal or reform effort is the distribution of tax burdens that would result. This paper uses a microsimulation model containing household-level information on demographic characteristics and the level and composition of wealth and income to simulate the revenue effects and distributional burdens of alternative options for estate tax reform.
Research Areas Economic mobility and inequality Taxes and budgets
Tags Individual taxes Federal budget and economy Income and wealth distribution
Policy Centers Income and Benefits Policy Center