Charitable Deduction for Estates is a tax computation provision within estate law that allows a decedent's estate to reduce its taxable value by the amount transferred to qualified charitable organizations, distinguishing it from other estate deductions by its exclusive focus on philanthropic bequests.
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Authors
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2017–2026
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Parents
Publications
7
CHARITABLE BEQUESTS AND ESTATE TAXES
David Joulfaian · National Tax Journal · 1991 · 55 citations
Law, Public Finance, Real Estate +16
Estate Taxes and Charitable Bequests by the Wealthy
David Joulfaian · National Tax Journal · 2000 · 38 citations · Full text
DEDUCTIBILITY OF CHARITABLE BEQUESTS
Stephen K. McNees · National Tax Journal · 1973 · 31 citations
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Authors
10
- DJ
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- RD
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- CB
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- MG
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- JB
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1–5 of 10
Institutions
4
Brookings Institution
Washington D.C., United States
1 h-index
2 publications
120 citations
Swinburne University of Technology
Melbourne, Australia
1 h-index
2 publications
44 citations
United States Department of the Treasury
Washington, United States
1 h-index
1 publications
38 citations
Ross School
East Hampton, United States
1 h-index
1 publications
60 citations
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Venues
- National Tax Journal
NTJ · 5 publications · 179 citations
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- Australian Journal of Social Issues
1 publications · 22 citations
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- American Economic Review
1 publications · 60 citations
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