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    <title>Tax Policy Center: Estate Taxes</title>
    <link>http://www.taxpolicycenter.org</link>
    <description>Tax Policy Center reports on: Estate Taxes - The Tax Policy Center is a joint venture of the Urban Institute and Brookings Institution. The Center is comprised of nationally recognized experts in tax, budget, and social policy who have served at the highest levels of government.</description>
    <language>en-us</language>
    <copyright>Copyright 2013 Tax Policy Center</copyright>
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    <lastBuildDate>Tue, 21 May 2013 21:05:21 EST</lastBuildDate>
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    <item>
	<title><![CDATA[The Charitable Contribution Deduction: Section 170 Reorganized]]></title>
	<description><![CDATA[This paper attempts first to clarify tax rules concerning charitable contributions by reorganizing section 170 and simplifying the language, where possible, so that the operative rules will be clearer.  In addition, a revision of the estate and gift tax provisions, intended to increase uniformity, is proposed. The possibility of further substantial simplification is explored in the section by section analysis which follows the proposed code revision. Whether or not the Code is actually revised in accordance with the proposed draft, having this tool available will help analyze the statute.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=412771&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Dan Halperin)</author>
        <pubDate>Thu, 21 Mar 2013 00:00:00 EST</pubDate>
		
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    <item>
	<title><![CDATA[Estate Taxes After ATRA]]></title>
	<description><![CDATA[The American Taxpayer Relief Act (ATRA) made estate tax law permanent following more than a decade of constant change. Following ATRA, the estate tax remains one of the most progressive parts of the tax code. In 2013, estates with gross assets exceeding $20 million will account for nearly three-fourths of the total estate tax revenue. About one-fifth of the burden will fall on estates valued between $10 million and $20 million, while just 7 percent will come from estates worth less than $10 million.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1001660&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Benjamin H. Harris)</author>
        <pubDate>Mon, 25 Feb 2013 00:00:00 EST</pubDate>
		
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    </item>


    <item>
	<title><![CDATA[Tax Provisions in the American Taxpayer Relief Act of 2012 (ATRA)]]></title>
	<description><![CDATA[The fiscal cliff debate culminated in the passage of the American Taxpayer Relief Act of 2012 (ATRA). ATRA makes permanent most of the tax cuts enacted in 2001 and 2003, permanently patches the alternative minimum tax, extends for five years the enhancements to individual income tax credits originally enacted in the 2009 stimulus legislation, and temporarily extends certain other tax provisions. This paper provides a detailed description of the individual, corporate, and estate tax provisions in ATRA.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=412730&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Jim  Nunns, Jeff Rohaly)</author>
        <pubDate>Wed, 09 Jan 2013 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/412730-Tax-Provisions-in-ATRA.pdf" type="application/pdf" length="301297"/>
		
    </item>


    <item>
	<title><![CDATA[Back from the Dead: State Estate Taxes After the Fiscal Cliff]]></title>
	<description><![CDATA[The 2001 tax cuts temporarily phased out a credit for state estate and inheritance taxes and replaced it in 2005 with a deduction. Responding to the repeal, some states simply repealed their estate taxes. Others decoupled from the federal law, either establishing a stand-alone tax or explicitly linking their taxes to the 2001 law. But most states did nothing, leaving dormant legislation in place linked to the repealed federal credit. The uncertain future of the credit highlights the inter-relationship between federal and state tax systems and the uncertainty federal temporary actions create for taxpayers and other levels of government.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=412694&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Norton  Francis)</author>
        <pubDate>Wed, 14 Nov 2012 00:00:00 EST</pubDate>
		
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    </item>


    <item>
	<title><![CDATA[It's Not About Economic Equality]]></title>
	<description><![CDATA[In the New York Times' Room for Debate, Roberton Williams discusses the estate tax and why, despite its shortcomings, it still has an important role in federal tax policy.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=901394&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Roberton Williams)</author>
        <pubDate>Fri, 17 Dec 2010 00:00:00 EST</pubDate>
		
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    <item>
	<title><![CDATA[Where, Oh Where, Has the Estate Tax Gone?]]></title>
	<description><![CDATA[Unless Congress changes the law, the federal estate tax
will disappear on January 1, 2010. For the first time since
the 1916 inception of the tax, the estate of anyone dying
in 2010 will go to heirs tax free, a result of the 2001 tax
law that phased out the estate tax over 10 years. But that
law itself expires in 2011 and the estate tax will revert to
pre-2001 law.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1001354&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Roberton Williams)</author>
        <pubDate>Wed, 23 Dec 2009 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/1001353_estate_tax.pdf" type="application/pdf" length="487018"/>
		
    </item>


    <item>
	<title><![CDATA[Back from the Grave : Revenue and Distributional Effects of Reforming the Federal Estate Tax]]></title>
	<description><![CDATA[In this paper we review the current wealth transfer tax rules and the changes introduced in 2001. We offer an overview of the methodology underlying the TPC's estate tax model and then use the model to estimate the number of estate tax filers, taxable returns, and the distribution of burden under current law. Finally, we investigate the revenue and distributional effects of several proposals to reform the estate tax, including those put forth by the presidential candidates.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=411777&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Leonard E. Burman, Katherine Lim, Jeff Rohaly)</author>
        <pubDate>Mon, 20 Oct 2008 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/411777_back_grave.pdf" type="application/pdf" length="655716"/>
		
    </item>


    <item>
	<title><![CDATA[A Preliminary Analysis of the 2008 Presidential Candidates' Tax Plans (Summary)]]></title>
	<description><![CDATA[Tax and fiscal policy will loom large in the next president's domestic policy agenda. Nearly all of the tax cuts enacted since 2001 expire at the end of 2010 and the individual alternative minimum tax (AMT) threatens to ensnare tens of millions of Americans. While a permanent fix palatable to both political parties has proven elusive, both candidates have proposed major tax changes. This summary outlines our analysis of the 2008 presidential candidates' tax plans. The full length report is also available.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=411702&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( The Tax Policy Center)</author>
        <pubDate>Tue, 24 Jun 2008 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/411702_CandidateTaxPlans_summary.pdf" type="application/pdf" length="50542"/>
		
    </item>


    <item>
	<title><![CDATA[A Preliminary Analysis of the 2008 Presidential Candidates' Tax Plans (Full Report)]]></title>
	<description><![CDATA[Tax and fiscal policy will loom large in the next president's domestic policy agenda. Nearly all of the tax cuts enacted since 2001 expire at the end of 2010 and the individual alternative minimum tax (AMT) threatens to ensnare tens of millions of Americans. While a permanent fix palatable to both political parties has proven elusive, both candidates have proposed major tax changes. This report describes how we performed our modeling and analysis, outlines the major tax proposals, and discusses the implications of their policies for the revenue raised, taxpayer economic activity, and the distribution of the tax burden.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=411693&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( The Tax Policy Center)</author>
        <pubDate>Fri, 20 Jun 2008 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/411693_CandidateTaxPlans.pdf" type="application/pdf" length="282024"/>
		
    </item>


    <item>
	<title><![CDATA[The Distribution of Federal Taxes, 2008-11]]></title>
	<description><![CDATA[Overall, the federal tax system is highly progressive. On average, households with higher incomes pay taxes that are a larger share of their income. The tax cuts passed since 2001 have reduced progressivity with the notable exception of the 2008 stimulus package. Almost all provisions of the tax cuts are set to expire by the end of 2010. Barring legislative action, effective tax rates will rise across the income spectrum in 2011 with the largest increases in the upper income classes. This paper summarizes the Tax Policy Center's latest estimates of the distribution of federal taxes for 2008 through 2011.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1001189&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Jeff Rohaly)</author>
        <pubDate>Wed, 11 Jun 2008 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/1001189_federal_taxes.pdf" type="application/pdf" length="98905"/>
		
    </item>


    <item>
	<title><![CDATA[Revenue and Distributional Effects of the Individual Income and Estate Tax Provisions of Senator Thompson's Plan for Tax Relief and Economic Growth]]></title>
	<description><![CDATA[Republican Presidential Candidate Fred Thompson has announced a tax plan that combines tax cut extensions, additional tax cuts, and an election to pay tax under a new alternative tax system that would substitute a larger standard deduction for all current deductions and credits and have two rates of 10 and 25 percent. Thompson's plan would reduce federal revenues by $6-7 trillion over ten years, amounting to a reduction of almost 20 percent below current projections, and would be highly regressive. This article describes the proposed changes in the individual income and estate tax and examines their implications for revenue and the distribution of tax burdens.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=411585&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Leonard E. Burman, Greg Leiserson, Jeff Rohaly)</author>
        <pubDate>Mon, 10 Dec 2007 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/411585_Thompson_Plan.pdf" type="application/pdf" length="521145"/>
		
    </item>


    <item>
	<title><![CDATA[Tax Policy: Facts and Figures : October 2006]]></title>
	<description><![CDATA[The early years of the 21st century have been marked by a major tax bill almost every year. This fact sheet looks at the impact of these laws on taxpayers, especially on who benefits and who doesnt, and discusses some unfinished business, including the future of the estate tax and the individual alternative minimum tax.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=901006&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( The Tax Policy Center)</author>
        <pubDate>Mon, 23 Oct 2006 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/901006_taxpolicy.pdf" type="application/pdf" length="70460"/>
		
    </item>


    <item>
	<title><![CDATA[State-Level Estate and Inheritance Taxes]]></title>
	<description><![CDATA[The Economic Growth and Taxpayer Relief Reconciliation Act of 2001 (EGTRRA) phased out the state death tax credit from 2002 to 2004, eliminating it completely for 2005. Prior to EGTRRA, almost all states collected a "pick-up" tax that was equivalent to the federal credit. In 2000, estate and inheritance tax revenues averaged 1.43 percent of states' total tax receipts. By 2005, the average fell to 0.7 percent.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1001019&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Leonard E. Burman, Sonya Hoo)</author>
        <pubDate>Mon, 28 Aug 2006 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/1001019_Tax_Fact_08-28-06.pdf" type="application/pdf" length="509683"/>
		
    </item>


    <item>
	<title><![CDATA[Estate Tax ReformA Third Option]]></title>
	<description><![CDATA[Several pressures are combining to force lawmakers to seek a more permanent resolution to the estate tax issue.  This article suggests a possible compromise that would enhance the ability of wealthy individuals to avoid paying tax to government and still pass on significant assets to their heirs-but only if they make substantial contributions to charity.  The compromise includes giving a substantial credit against estate tax for charitable gifts.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000797&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( C. Eugene Steuerle)</author>
        <pubDate>Mon, 18 Jul 2005 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/1000797_EP_071805.pdf" type="application/pdf" length="458185"/>
		
    </item>


    <item>
	<title><![CDATA[Review of Wealth and Our Commonwealth: Why America Should Tax Accumulated Fortunes]]></title>
	<description><![CDATA[This is a book review of Wealth and Our Commonwealth: Why America Should Tax Accumulated Fortunes, by William H. Gates Sr. and Chuck Collins, published in the March 2005 Journal of Economic Literature.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000792&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Leonard E. Burman)</author>
        <pubDate>Wed, 25 May 2005 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[Options for Reforming the Estate Tax]]></title>
	<description><![CDATA[Retargeting the estate tax to very wealthy households and lowering its rates would blunt much of the criticism against it while retaining many of its advantages. This brief explains how the estate tax works and examines who is affected by it under current law. It discusses how reform would affect tax revenues, the distribution of tax burdens, farms and small businesses, and charitable giving and bequests. A concluding section discusses ways to reduce the tax's complexity.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000780&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( William G. Gale, Leonard E. Burman, Jeff Rohaly)</author>
        <pubDate>Mon, 18 Apr 2005 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/1000780_Tax_Break_4-18-05.pdf" type="application/pdf" length="489647"/>
		
    </item>


    <item>
	<title><![CDATA[Options to Reform the Estate Tax]]></title>
	<description><![CDATA[Retargeting the estate tax to very wealthy households and lowering its rates would blunt much of the criticism against it while retaining many of its advantages. This brief explains how the estate tax works and examines who is affected by it under current law. It discusses how reform would affect tax revenues, the distribution of tax burdens, farms and small businesses, and charitable giving and bequests. A concluding section discusses ways to reduce the tax's complexity.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=311153&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Leonard E. Burman, William G. Gale, Jeff Rohaly)</author>
        <pubDate>Wed, 23 Mar 2005 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/311153_IssuesOptions_10.pdf" type="application/pdf" length="112752"/>
		
    </item>


    <item>
	<title><![CDATA[The Distribution of the Estate Tax and Reform Options]]></title>
	<description><![CDATA[In 2001, when Congress decided to phase down the estate tax through 2009, repeal it in 2010, and restore it in 2011, it was clear that the ultimate fate of this tax was yet to be determined. One key factor that policymakers should consider in any permanent repeal or reform effort is the distribution of tax burdens that would result. This paper uses a microsimulation model containing household-level information on demographic characteristics and the level and composition of wealth and income to simulate the revenue effects and distributional burdens of alternative options for estate tax reform.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=411135&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Leonard E. Burman, William G. Gale, Jeff Rohaly)</author>
        <pubDate>Thu, 09 Dec 2004 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/411135_EstateTax.pdf" type="application/pdf" length="518682"/>
		
    </item>


    <item>
	<title><![CDATA[The Cost of Marriage Inequality to Gay, Lesbian and Bisexual Seniors : A Human Rights Campaign Foundation Report]]></title>
	<description><![CDATA[When a gay, lesbian, or bisexual senior dies, his or her surviving partner faces a financial loss that can amount to tens of thousands of dollars because the couple cannot be recognized as legally married in the United States. Without marriage, Social Security survivor benefits are not available, retirement plans inherited from a partner are heavily taxed, and estate taxes apply to the inheritance of a home. Using data from Census 2000, this report analyzes and quantifies how the lack of legal marriage recognition affects the financial stability of same-sex senior couples.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=410939&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Lisa Bennett, Gary Gates)</author>
        <pubDate>Wed, 21 Jan 2004 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/410939_cost_of_marriage_inequality.pdf" type="application/pdf" length="48184"/>
		
    </item>


    <item>
	<title><![CDATA[Charitable Giving and the Estate Tax]]></title>
	<description><![CDATA[Under current law, the estate tax will be repealed at the end of 2010 and reinstated at the end of 2011. This pattern seems unlikely to occur, though, and policy makers are already considering alternatives. One of the key issues is the impact on charitable giving. The estate tax encourages charitable giving at death by allowing a deduction for charitable bequests. It also encourages giving during life, because such gifts reduce the size of the estate (and thus the tax bill) at death. But the tax can also reduce charitable gifts because it diminishes the amount of money left in the estate to allocate among competing uses including charity.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000582&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Jon M. Bakija, William G. Gale)</author>
        <pubDate>Mon, 08 Dec 2003 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/1000582_TaxFacts_120803.pdf" type="application/pdf" length="69781"/>
		
    </item>


    <item>
	<title><![CDATA[Effects of Estate Tax Reform on Charitable Giving]]></title>
	<description><![CDATA[We find that estate tax repeal would reduce charitable bequests by between 22 and 37 percent, or between $3.6 billion and $6 billion per year. Previous studies are consistent with this finding, and also imply that repeal would reduce giving during life by a similar magnitude in dollar terms. The implied reduction in annual charitable donations in life and at death of $10 billion due to estate tax repeal implies that, each year, the nonprofit sector would lose resources equivalent to the total grants currently made by the largest 110 foundations in the United States.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=310810&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Jon M. Bakija, William G. Gale)</author>
        <pubDate>Thu, 10 Jul 2003 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/310810_TaxPolicy_6.pdf" type="application/pdf" length="79675"/>
		
    </item>


    <item>
	<title><![CDATA[The Life (and Death?) of the Estate and Gift Tax]]></title>
	<description><![CDATA[The modern federal estate and gift tax imposes a graduated tax schedule on transfers of property at death (the estate tax) and while living (the gift tax). Supporters of the tax see it as a way of ensuring that the wealthiest of Americans pay a larger share of taxes or else give away a larger share of their wealth to charity. Detractors view it as a "death tax"--a complex, unfair, and inefficient levy that penalizes the thriftiness of the deceased.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000506&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Adam Carasso, C. Eugene Steuerle)</author>
        <pubDate>Mon, 30 Jun 2003 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/1000506_TaxFacts_063003.pdf" type="application/pdf" length="227104"/>
		
    </item>


    <item>
	<title><![CDATA[Charitable Bequests and Taxes on Inheritances and Estates : Aggregate Evidence from across States and Time]]></title>
	<description><![CDATA[This paper examines the impact of wealth transfer taxes on charitable bequests. We exploit the fact that federal and state taxes on estates and inheritances vary over time, states, and real wealth levels. The effects of taxes are estimated using pooled cross-sectional data spanning several decades, based on aggregated information from federal estate tax returns. Under several different specifications, we find evidence of a strong incentive effect of estate and inheritance taxes on charitable bequests.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=310665&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Jon M. Bakija, William G. Gale, Joel Slemrod)</author>
        <pubDate>Wed, 16 Apr 2003 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/310665_TPC-DP7.pdf" type="application/pdf" length="133136"/>
		
    </item>


    <item>
	<title><![CDATA[Forum on the Estate Tax]]></title>
	<description><![CDATA[Following a brief presentation on the estate tax by William Gates, Sr., a distinguished panel of experts discussed the impact that repeal of the estate tax would have on charitable giving, small businesses and family farms, state budgets, the nation's overall economic growth, and more.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=900584&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Urban Institute)</author>
        <pubDate>Tue, 14 Jan 2003 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[Three-Quarters of Filers Pay More in Payroll Taxes Than in Income Taxes]]></title>
	<description><![CDATA[Recent policy discussions have raised the possibility of payroll tax cuts or income tax credits based on payroll tax payments. In 2003, workers and employers each owe 6.2 percent Social Security tax on the first $87,000 of a worker's earnings, and a 1.45 percent Medicare tax on all wages. Although the statutory obligation to pay payroll taxes is split between the worker and the employer, most economists believe that workers bear most or all of the economic burden. About 74 percent of filers owe more payroll taxes (including the employer portion) than individual income taxes, including 85 percent of those with income below $40,000.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=1000456&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( William G. Gale, Jeff Rohaly)</author>
        <pubDate>Mon, 06 Jan 2003 00:00:00 EST</pubDate>
		
		<enclosure url="http://www.taxpolicycenter.org/UploadedPDF/1000456_payroll_income.pdf" type="application/pdf" length="27077"/>
		
    </item>


    <item>
	<title><![CDATA[Don't Bury the Estate Tax]]></title>
	<description><![CDATA[[Hackensack Record] The Economic Growth and Tax Relief Reconciliation Act of 2001 phased out the estate tax by 2010, but it is scheduled to be restored, along with the rest of the 2001 tax changes, in 2011.  The commentary argues that the federal estate tax is the most progressive tax in the federal system, an important backstop to the income tax, and protects an important source of revenue for the states.  It recommends that the tax be reformed rather than abolished.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=900761&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Leonard E. Burman)</author>
        <pubDate>Fri, 14 Jun 2002 00:00:00 EST</pubDate>
		
    </item>


    <item>
	<title><![CDATA[The Estate Tax Is Down, But Not Out]]></title>
	<description><![CDATA[The 2001 tax act phases out the estate tax over nine years, before reinstating it in year 10. That untenable plan guarantees that the estate tax will be revisited soon. This policy brief summarizes the economic effects of the estate tax and the proposed changes. The estate tax makes the tax system more progressive, encourages charitable contributions, and reduces wealth concentration. Although it is needlessly complex and ridden with loopholes, critics have grossly exaggerated its negative effects on farms and small businesses. The next reform of the estate tax should be designed to mitigate its shortcomings while retaining its advantages.]]></description>
	<link>http://www.taxpolicycenter.org/publications/url.cfm?id=310382&amp;RSSFeed=Estate_Taxes.xml</link>
		<author>info@taxpolicycenter.org ( Leonard E. Burman, William G. Gale)</author>
        <pubDate>Sat, 01 Dec 2001 00:00:00 EST</pubDate>
		
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