Library of Death Tax Research
The American Family Business Foundation and other think-tanks have published dozens of studies documenting the impact of the Federal Estate Tax on small and family businesses, entrepreneurs, job-creation, economic growth, the tax base, and much more.
Death Tax Policy Studies
- Open Letter from Economists on the Estate Tax, by Milton Friedman, American Family Business Foundation, Republished October, 2011
- Estate Taxes, Deficits, and Budget Implications, by Steve Entin, American Family Business Foundation, October, 2011
- A Score of the Death Tax Repeal Permanency Act: Issue Brief, by Steve Entin, American Family Business Foundation, April, 2011
- Not Ideologically Neutral or Revenue Neutral: Joint Tax Committee Revenue Estimates Omit Economic Impact of Estate Tax Changes on Economic Growth, Jobs, and Incomes for All Americans, by Steve Entin, American Family Business Foundation, January, 2011
- The Cost of Compromise: Impact of the 2011-2012 Estate Tax, by Dr. Antony Davies, American Family Business Foundation, December 2010
- Life Insurance Cash Cow: An Issue Brief on the Hidden Side of Estate Tax Lobbying, by Tim Carney and Dick Patten, American Family Business Foundation, December, 2010
- Growth Consequences of Estate Tax Reform, by Dr. Douglas Holtz-Eakin and Cameron Smith, American Family Business Foundation, September, 2010 HTML PDF Click here to see a video of economist Dr. Holtz-Eakin describing the study!
- How the Death Tax Kills Small Businesses, Communities -- and Civil Society, by Dr. Pat Fagan, The Heritage Foundation, July 26, 2010
- The Economic Case Against the Death Tax, by Curtis Dubay, The Heritage Foundation, July 20, 2010.
- Myths and Realities Surrounding the Estate Tax, Anthony Davies and Pavel Yakolevm Ph.D, American Family Business Foundation, Nov. 2009 HTML PDF
- Repealing Death Tax Will Create Jobs and Boost Economy, Palmer Schoening and Patrick Fagan, Ph.D, American Family Business Foundation and Family Research Council, Sept. 2009
- Economic Impact of the Estate Tax: Effects of Various Possible Reform Options, Stephen J. Entin, American Family Business Foundation, June 2009 HTML PDF
- Changing Views of the Estate Tax, Douglas Holtz-Eakin and Cameron Smith, American Family Business Foundation, February 2009 HTML PDF
- U.S. Death Tax Rates Among Highest, American Council for Capital Formation, August 2007
- Costs and Consequences of the Federal Estate Tax, U.S. Congress: Joint Economic Committee, May 2006
- Estate Tax Repeal will not Effect Budget Deficit, by Daniel Clifton, American Family Business Institute, May 2006.
- Five-State Executive Interview Study of 100+ Hispanic Family-Owned Businesses on Federal Estate Taxes, Impacto Group LLC, 7/14/2004.
- Extended Report of the Wealth with Responsibility Study, Social Welfare Research Institute: Boston College, March, 2001.
- State Death Taxes Issue Brief: A Current Assessment, by Alexander Guin and Shawn Arnold, American Family Business Foundation, February 2011.
- Federal Estate Tax Revenues by the Numbers, One-Page Policy Brief by Adam Nicholson, American Family Business Foundation, August 3, 2010.
- Estate Tax vs. Capital Gains - Burden on Family Businesses and Farms, One-Page Policy Brief by Adam Nicholson, American Family Business Foundation, June 24, 2010
- Impact of the Estate Tax on Small Businesses, One-Page Policy Brief by Adam Nicholson, American Family Business Foundation, March 29, 2010
- Death Tax Repeal will not Harm Charitable Giving, One-Page Policy Brief by Adam Nicholson, American Family Business Foundation, January 26, 2010
- U.S. Treasury Department Proposes Estate Tax Changes, American Family Business Institute, June 24, 2009
- Repealing the Federal Estate Tax, The Cato Institute, June 2006
- "Leaving Rhode Island": Policy Lessons from Rhode Island’s Exodus of People and Money, Ocean State Policy Research Institute, January, 2011
- Death Tax Facts, American Family Business Institute
- 2009 Survey of U.S. Attitutes on Taxes, Government Spending and Wealth Distribution, The Tax Foundation, April 2009
- Kill the Death Tax, Stephen J. Entin, Institute for Research on the Economics of Taxation, September 2007
- Economics of the Federal Estate Tax, Tax Foundation, May 2006
- Living to Save Taxes, Economics Working Paper, January 2007
- State Estate Taxes, Connecticut Department of Revenue Services, February 2008
- How Much Estate Tax Will Bill Gates Pay When He Dies?, Simone and Pirote, March 2004
- U.S. Income Mobility 1996 to 2005, Department of the Treasury, November 2007
Death Tax Issue Briefs and Other Reports
More Death Tax Research
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Contact Congress
Have you told the 112th Congress to Repeal the Death Tax?
- ATR & AFBI: End Punitive Tax on Hardworking Hoosiers
Fri, Dec 14, 2012 - Tax Coalition Calls on Tennessee Governor Bill Haslam to Quickly Repeal Inheritance Tax
Fri, Dec 14, 2012 - AFBI: This Bill is a Matter of Survival
Thu, Dec 13, 2012
- A Score of the Death Tax Repeal Permanency Actby Stephen J. Entin, April 2011
- The Cost of Compromise: Impact of the 2011-2012 Estate Tax by Anthony Davies, December 2010
- Life Insurance Cash Cow: An Issue Brief on the Hidden Side of Estate Tax Lobbying by Tim Carney & Dick Patten, November 30, 2010
- Growth Consequences of Estate Tax Reform, by Dr. Douglas Holtz-Eakin and Cameron Smith, American Family Business Foundation, September, 2010
The Death Tax fight will soon be decided in the halls of Congress by your representatives. AFBI is leading the fight for repeal in Washington, but we cannot do it alone.