Concepedia

Concept

estate tax

Parents

Children

4.1K

Publications

221.7K

Citations

5.4K

Authors

1.5K

Institutions

About

Estate tax is a concept within public finance and legal studies that focuses on government levies imposed upon the transfer of an individual's accumulated wealth (estate) at the time of death. This academic domain investigates the design, economic consequences (such as effects on savings, investment, and wealth inequality), administrative complexities, legal frameworks (including exemption thresholds, portability provisions, and compliance), and fiscal significance of such taxes, analyzing their role in revenue generation and shaping intergenerational wealth distribution across various jurisdictions.

Top Authors

Rankings shown are based on concept H-Index.

JS

University of Michigan

JM

National Bureau of Economic Research

JA

Tulane University

PP

University of Liège

WG

Brookings Institution

Top Institutions

Rankings shown are based on concept H-Index.

National Bureau of Economic Research

Cambridge, United States

University of California, Berkeley

Berkeley, United States

University of Michigan

Ann Arbor, United States