Overview / William G. Gale and Joel B. Slemrod
Elements of federal estate taxation / Barry W. Johnson, Jacob M. Mikow, and Martha Britton Eller ; comment by C. Eugene Steuerle
Avoiding federal wealth transfer taxes / Richard Schmalbeck ; comment by Jane Gravelle
A framework for assessing estate and gift taxation / Louis Kaplow ; comment by Pierre Pestieau
Do estate taxes reduce saving? / William G. Gale and Maria G. Perozek ; comment by Roger H. Gordon
Inequality and wealth accumulation : eliminating the federal gift and estate tax / John Laitner ; comment by Douglas Holtz-Eakin
The impact of the estate tax on wealth accumulation and avoidance behavior / Wojciech Kopczuk and Joel B. Slemrod ; comment by Alan J. Auerbach
Charitable giving in life and at death / David Joulfaian ; comment by James R. Hines, Jr.
Noncompliance with the federal estate tax / Martha Britton Eller, Brian Erard, and Chih-Chin Ho ; comment by Kathleen McGarry
The distributional burden of taxing estates and unrealized capital gains at death / James M. Poterba and Scott Weisbenner ; comment by Leonard Burman
Elderly asset management and health / Jonathan S. Feinstein and Chih-Chin Ho ; comment by Jonathan Skinner.