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Center for Tax and Budget Policy | Report

The U.S. Experience with the Estate Tax and Its Implications for Wealth Transfer Taxation in Latin America

December 31, 2005 | John W. Diamond, George R. Zodrow

Table of Contents

Author(s)

John W. Diamond

Edward A. and Hermena Hancock Kelly Senior Fellow in Public Finance | Director, Center for Tax and Budget Policy

George R. Zodrow

Baker Institute Rice Faculty Scholar | Allyn R. and Gladys M. Cline Chair of Economics

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An examination of how the experience with estate and gift taxation in the United States might inform the debate on the use of similar taxes in Latin America.

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