Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time
利用美国各州和不同时间的数据，研究遗产税和继承税如何影响慈善遗赠的总体规模，为税收政策制定者提供参考。
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time by Jon M. Bakija, William G. Gale and Joel B. Slemrod. Published in volume 93, issue 2, pages 366-370 of American Economic Review, May 2003