Federal Estate and Gift Taxes: Are They Worth the Cost?
考察联邦遗产税的影响，综述多项研究指出遗产税对资本积累、企业增长、就业创造和联邦税收收入有不利影响。
Everyone is aware of the federal income tax. What many do not realize is that federal estate tax may have a bigger impact than the income tax. While the income tax decreases take-home pay, the estate tax threatens job creation, business growth, and family harmony. This article examines the impact of the federal estate taxes and reviews several studies which indicate that the estate tax has a deleterious impact on capital accumulation, business growth, job creation, and federal tax revenues.