Question

According to a New York Times columnist, “The estate tax affects a surprisingly small number of people. In 2003, . . . just 1.25 percent of all deaths resulted in taxable estates, with most of them paying relatively little” [Norris, 2005, p. C1]. Is counting the number of taxable estates and the amount of tax revenue collected a good way to assess the burden of the estate tax?


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  • CreatedMarch 25, 2015
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