Thomas Barthold

Joint Committee on Taxation
1015 Longworth, HOB
Washington, DC 20515
Tel: 202-225-3621
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Institutional Affiliation: Joint Committee on Taxation

NBER Working Papers and Publications

January 1992Bequest Taxes and Accumulation of Household Wealth: U.S.-Japan Comparison
with Takatoshi Ito
in The Political Economy of Tax Reform, Takatoshi Ito and Anne O. Krueger, editors
May 1991Bequest Taxes and Accumulation of Household Wealth: U.S. - Japan Comparison
with Takatoshi Ito: w3692
The objective of this paper is two-fold. First, we describe and compare the gift and bequest (estate) tax systems in the United States and Japan. Second, we use tax data to estimate the magnitude of intergenerational transfers. The magnitude of intergenerational transfers provides aid in determining how much outstanding wealth is obtained through intergenerational transfers, an issue of current controversy. In both Japan and the United States, a substantial portion of wealth, and especially of land in Japan, is bequeathed from one generation to the next.

Published: Takatoshi Ito and Anne O. Krueger, eds. The Political Economy of Tax Reform . Chicago: The University of Chicago Press, 1992.

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