Gift taxes and lifetime transfers: time series evidence

Motives for Private Income Transfers

Donald Cox · Journal of Political Economy · 1987 · 1.2K citations

Public Affairs, Economics, Public Finance +11

Federal Tax Policy and Charitable Giving

Henry J. Raimondo, Charles T. Clotfelter · Southern Economic Journal · 1986 · 288 citations

Public Affairs, Economics, Tax Law +17

Estate and gift taxes and incentives for inter vivos giving in the US

James M. Poterba · Journal of Public Economics · 2001 · 138 citations

Law, Economics, Public Finance +14

Charitable contributions and intergenerational transfers

Gerald Auten, David Joulfaian · Journal of Public Economics · 1996 · 137 citations

Public Affairs, Economics, Public Finance +14

Measuring permanent responses to capital-gains tax changes in panel data

Leonard E. Burman, William C. Randolphs · American Economic Review · 1994 · 125 citations

Public Affairs, Public Finance, Fiscal Policy +14