Research Report Estate Tax Reform - A Third Option
C. Eugene Steuerle
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Several pressures are combining to force lawmakers to seek a more permanent resolution to the estate tax issue. This article suggests a possible compromise that would enhance the ability of wealthy individuals to avoid paying tax to government and still pass on significant assets to their heirs-but only if they make substantial contributions to charity. The compromise includes giving a substantial credit against estate tax for charitable gifts.
Research Areas Nonprofits and philanthropy Taxes and budgets