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Death Tax Academic Studies

Below you will find the most complete and up-to-date library anywhere of studies done on the harmful effects of the Death Tax. The following studies have been authored by many of the most prominent economists in the country and we hope you find them useful. They are categorized by subject and author.

An Overview of the Effect of the Biden Tax Plan On Small and Family Businesses

By Antony Davies, Ph.D.

Published by: American Business Defense Foundation, 2021

Analysis of the Biden's Proposed Capital Gains Due at Death

Published by: Committee to Unleash Prosperity    July 2021

Why the Life Insurance Lobby Spends $ Millions to Save the Death Tax

Author: Richard Pollock  12/07/17

Ten Years Without the Swedish Inheritance Tax

Authors: Anders Ydstedt and Amanda Wollstad  12/2015

Effect of the Death Tax on Jobs and the Economy

Studies by Dr. William Beach, Commissioner of the U.S. Bureau of Labor Statistics

Seven Reasons Why Congress Should Repeal, Not Fix, Death Tax

Author: Dr. William Beach  11/09/09

 

 

Time To Repeal Federal Death Taxes: The Nightmare of the American Dream

Author: Dr. William Beach  04/04/01 

The Case For Repealing the Estate Tax 

Author: Dr. William Beach  08/21/96

Studies by Dr. Patrick F. Fagan, Senior Director and Fellow, Family Research Council

How The Death Tax Kills Small Businesses 

Author: Patrick F. Fagan, Ph.D.  07/26/10

Repealing Death Tax Will Create Jobs and Boost Economy

Author: Patrick F. Fagan, PhD and Palmer Schoening  09/09

Studies by Antony Davies, PhD, Associate Professor of Economics, Duquense University School of Business

The Cost of Compromise: Impact of the 2011-2012 Estate Tax

Author: Antony Davies, Ph.D.  12/10

Estimated Myths and Realities Surrounding the Estate Tax

Authors: Antony Davies, Ph.D. and Pavel Yakolev, PhD  10/27/20

Why Family Businesses Matter

Author: Antony Davies, Ph.D.  05/20/14

The Federal Estate Tax, Family Businesses and Jobs 2018 and Beyond

Authors: Antony Davies, Ph.D. and Pavel Yakolev, PhD  8/20/18

Estimated Effects of Proposed Changes to the Federal Estate Tax

Author: Antony Davies, Ph.D.  10/27/20

Studies by Professor Douglas Holtz-Eakin, Former Director of the Congressional Budget

Changing Views of the Estate Tax: Implications for Legislative Options

Authors: Professor Douglas Holtz-Eakin and Cameron T. Smith 

Growth Consequences of Estate Tax Reform: Impact on Small and Family Businesses 

Authors: Professor Douglas Holtz-Eakin and Cameron T. Smith 

Estate Taxes, Life Insurance, and Small Businesses

Author: Douglas Holtz-Eakin 

 

Distortion Costs of Taxing Wealth Accumulation: Income Versus Estate Taxes

Authors: Douglas Holtz-Eakin and Donald Marples

Studies by Curtis Dubay, Research Fellow, Tax and Economic Policy Heritage Foundation

The Economic Case Against the Death Tax 

Author: Curtis Dubay

Studies by Professor Edward J. McCaffrey, Tax and Law Professor, California Institute of Technology

"Grave Robbers": The Moral Case Against the Death Tax

Author: Ed McCaffrey 

JOINT ECONOMIC STUDIES ON THE IMPACT OF THE DEATH TAX

Joint Economic Committee: Cost and Consequences of the Federal Estate Tax

07/25/12

Joint Economic Committee: Costs and Consequences of the Federal Estate Tax

05/06

THE EFFECTS OF THE DEATH TAX ON THE FEDERAL BUDGET

Studies by Stephen J. Entin, Senior Fellow, Tax Foundation

Estate Taxes, Deficits and Budget Implications 

Author: Stephen J. Entin 

A Score of the Death Tax Repeal Permanency Act (April, 2011) 

Author: Stephen J. Entin 

Kill the Death Tax

Author: Stephen J. Entin 

Studies by Dan Clifton, Partner, and Head of Research, Strategas 

Learning From History Part II: Estate Tax Repeal Will Have No Effect on the Budget Deficit

Author: Dan Clifton 

STATE BY STATE STUDIES ON THE ECONOMIC EFFECTS OF THE DEATH TAX

Studies by Dr. Arthur Laffer, noted economist, academic, and president of Laffer Associates

The Economic Consequences of Tennessee's Estate and Gift Tax

Author: Dr. Arthur Laffer

 


"Leaving Rhode Island" Policy Lessons From Rhode Island's Exodus of People and Money 

Ocean State Policy Research Center

 

 

 


Connecticut Estate Tax Study 

Connecticut Department of Revenue Services 

 

 

Exodus on the Parkway: Are Taxes Driving Wealthy Residents Out of New Jersey? 

Regent Atlantic 

 

 

 

LIFE INSURANCE LOBBYING 

Life Insurance Cash Cow: An Issue Brief on the Hidden Side of Estate Tax Lobbying

Authors: Tim Carney and Dick Patten 

 

 

 

ADDITIONAL STUDIES

Death and Taxes: The Economics of the Federal Estate Tax

Authors: Andrew Chamberlain, Gerald Prante, and Patrick Fleenor

 

 

How Do Americans Feel About Taxes Today?

Authors: Matt Moon

 

 

 

Public Opinion on Taxes: 1937 to Today 

Authors: Karlyn Bowman, AEI, and Andrew Rugg

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