We Tax Dead People, Don't We? " Attitudes towards inheritance taxes expose people's underlying political beliefs in a way that few other public policy issues do. Opponents believe the tax impairs economic growth, destroys small businesses and family farms, encourages spendthrift behaviour, generates huge compliance costs, and leads to ingenious sheltering schemes. Supporters see a highly progressive tax that patches loopholes, helps provide equality of opportunity, reduces the concentration of wealth, and encourages charitable giving. William G. Gale and Joel Slemrod provide this excellent analysis of the US debate on proposals to repeal the Estate (Death) tax. Brookings Institution.

By Brookings Institution , US.

Taxation Policy Resource.