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• W2110285516 abstract "Because estate tax liability usually depends on how long one lives, it implicitly provides annuity income. In the absence of annuity markets, lump‐sum estate taxation may be used to achieve the first‐best solution for individuals with a sufficiently strong bequest motive. Calculations of the annuity embedded in the U.S. estate tax show that people with $10 million of assets may be effectively receiving more than $100,000 a year financed at actuarially fair rates by their tax payments. According to my calibrations, the insurance effect reduces the marginal cost of funds (MCF) for the estate tax by as much as 30 percent, and the resulting MCF is within the range of estimates for the MCF for the income tax." @default.
• W2110285516 created "2016-06-24" @default.
• W2110285516 creator A5028570467 @default.
• W2110285516 date "2003-12-01" @default.
• W2110285516 modified "2023-10-14" @default.
• W2110285516 title "The Trick Is to Live: Is the Estate Tax Social Security for the Rich?" @default.
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• W2110285516 doi "https://doi.org/10.1086/378529" @default.
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