Taxes

Estate Tax

The Economic Case Against the Death Tax

2010 is the only year since 1916 in which heirs to an estate will not have to pay the dreaded death tax. Victory for small businesses? Not yet—due to a legal quirk, the death tax is scheduled to come back to life in 2011. Read More.

How the Death Tax Kills Small Businesses

The death tax: What does it kill? Who does it affect? It affects hundreds of thousands of small-business owners across the country Read More.

Blogs on the Death Tax

Here are some of our latest blog posts on the Death Tax and what it means for small businesses. Read More.

Death Tax: Burden On America Video Series

The Heritage Foundation produced a series of videos that highlighted the burden that would be imposed if the Death Tax would be reinstated on January 1, 2011 Read More.

The estate tax is a tax on capital that destroys jobs, slows the economy, and lowers wages. It hits hardest family-owned businesses, which rarely have enough liquid assets to pay an untimely estate tax bill. A full repeal of the estate tax would alleviate this burden and energize the economy by increasing entrepreneurial behavior and investment.

Introduction to the Research

Show:

All
Reports
Blog Posts
More

All Dates

.

Experts on Estate Tax

Curtis S. Dubay
Senior Policy Analyst, Tax Policy

Our Work

Backgrounder posted June 26, 1985 by Juliana Geran Why Romania No Longer Deserves to Be a Most Favored Nation
Backgrounder posted March 15, 2005 by Daniel J. Mitchell, Ph.D. The Impact of Government Spending on Economic Growth
Testimony posted August 28, 2007 by David B. Muhlhausen, Ph.D. The Death Penalty Deters Crime and Saves Lives
Backgrounder posted August 28, 2012 by Nicolas Loris Hydraulic Fracturing: Critical for Energy Production, Jobs, and Economic Growth
Backgrounder posted January 25, 1996 by Patrick F. Fagan, Ph.D. Why Religion Matters: The Impact of Religious Practice on Social Stability
Backgrounder posted February 12, 2013 by Romina Boccia How the United States’ High Debt Will Weaken the Economy and Hurt Americans
Backgrounder posted May 15, 2013 by Lindsey Burke, Rachel Sheffield 13 Ways the 113th Congress Can Improve Education in America
Center for Data Analysis Report posted August 21, 2008 by Shanea Watkins, Ph.D., James Sherk Who Serves in the U.S. Military? The Demographics of Enlisted Troops and Officers
Backgrounder posted April 25, 2012 by James Jay Carafano, Ph.D., Steven P. Bucci, Ph.D., Jessica Zuckerman Fifty Terror Plots Foiled Since 9/11: The Homegrown Threat and the Long War on Terrorism
Backgrounder posted May 21, 2009 by James Sherk What Unions Do: How Labor Unions Affect Jobs and the Economy

Blog Post on Tuesday, May 21, 2013 White House Spins Obama’s Role in Benghazi: From Competence to Irrelevance
Blog Post on Tuesday, May 21, 2013 Energy Efficiency Bill Is a Big Step in the Wrong Direction
Blog Post on Tuesday, May 21, 2013 With Growing National Security Threats, A New Counterterrorism Direction Is Needed
Blog Post on Tuesday, May 21, 2013 Prayers and Assistance for Oklahoma Tornado Victims
Blog Post on Tuesday, May 21, 2013 Cronyism: Companies like Amazon, Craigslist Use Government to Crush Competition
Issue Brief posted May 21, 2013 by Michaela Dodge Top 10 To-Do List for the National Defense Authorization Act
Blog Post on Tuesday, May 21, 2013 A Bumper Crop of Food Stamps
Backgrounder posted May 21, 2013 by Romina Boccia, Rachel Greszler Social Security Benefits and the Impact of the Chained CPI
Blog Post on Monday, May 20, 2013 President Obama, Bangladesh Has Faced Enough Tragedy, Don’t Take Away Jobs, Too
Blog Post on Monday, May 20, 2013 Farm Bill

May 23

Event on Thursday, May 23, 2013 Strength and Focus: The Future of U.S. National Security
~ A Protect America Month Program ~It is difficult to point to any part of the world where the United States is better prepared to — Read more

Attend in Person Watch Online
May 23

Event on Thursday, May 23, 2013 Rumsfeld’s Rules: Leadership Lessons in Business, Politics, War and Life
Throughout his long and distinguished career – as a naval aviator, a U.S. Congressman, a top aide to four American presidents, a high-level diplomat, a — Read more

Attend in Person Watch Online
May 29

Event on Wednesday, May 29, 2013 Masters of Nothing: How the Crash Will Happen Again Unless We Understand Human Nature
If we are to avoid a second crash, then we must achieve a better comprehension of human behavior and apply this understanding to how the — Read more

Attend in Person Watch Online
May 29

Event on Wednesday, May 29, 2013 The Last Days of Kim Jong-il: The North Korean Threat in a Changing Era
North Korea has remained a thorn in the side of the United States ever since its creation in the aftermath of the Korean conflict of — Read more

Attend in Person Watch Online
May 30

Event on Thursday, May 30, 2013 How the West Really Lost God: A New Theory of Secularization
In How the West Really Lost God, leading cultural critic Mary Eberstadt delivers a powerful new theory about the decline of religion in the Western — Read more

Attend in Person Watch Online
Jun 03

Event on Monday, June 03, 2013 U.S.-India: Prospects for Partnership - A Discussion with Members of the Indian Parliament
Join us as we examine the current status of the U.S. relationship with India – and explore how this relationship might expand. China’s rise, the — Read more

Attend in Person Watch Online
Jun 06

Event on Thursday, June 06, 2013 The Lack of Science in the Scientific Consensus: The Case of the National Climate Assessment
Global-warming alarmists continually refer to a “scientific consensus” to support drastic policy proposals. They insist on peer-reviewed publications as the standard for debate, while ignoring — Read more

Attend in Person Watch Online
Jun 06

Event on Thursday, June 06, 2013 After the 2014 Withdrawal: How to Sustain the Decade of Gains for Women in Afghanistan
Co-hosted by the United States Institute of PeaceThe Heritage Foundation and the United States Institute of Peace will co-host Congresswomen Cathy McMorris Rodgers (R-WA) and — Read more

Attend in Person Watch Online
Jun 14

Event on Friday, June 14, 2013 American Betrayal: The Secret Assault on Our Nation’s Character
In American Betrayal, Diana West argues that – current policies today notwithstanding – America began to abandon its core ideals and march toward Socialism nearly — Read more

Attend in Person Watch Online
Jun 21

Event on Friday, June 21, 2013 Lincoln Unbound: How an Ambitious Young Railsplitter Saved the American Dream – and How We Can Do It Again
In a mix of history and politics, author Rich Lowry traces Abraham Lincoln's ambitious climb from provincial upstart to political powerhouse and calls for a — Read more

Attend in Person Watch Online

Blog Post on 5/21/2013 5:04:19 PM White House Spins Obama’s Role in Benghazi: From Competence to Irrelevance
Blog Post on 5/21/2013 2:50:17 PM Energy Efficiency Bill Is a Big Step in the Wrong Direction
Blog Post on 5/21/2013 2:12:15 PM With Growing National Security Threats, A New Counterterrorism Direction Is Needed
Blog Post on 5/21/2013 12:24:52 PM Prayers and Assistance for Oklahoma Tornado Victims
Blog Post on 5/21/2013 11:15:09 AM Cronyism: Companies like Amazon, Craigslist Use Government to Crush Competition
Blog Post on 5/21/2013 7:01:43 AM A Bumper Crop of Food Stamps
Blog Post on 5/20/2013 6:00:26 PM President Obama, Bangladesh Has Faced Enough Tragedy, Don’t Take Away Jobs, Too
Blog Post on 5/20/2013 5:42:09 PM Farm Bill
Blog Post on 5/20/2013 5:41:31 PM Immigration
Blog Post on 5/20/2013 5:30:18 PM Germany Moves Closer to Listing Hezbollah a Terrorist Organization

ABOUT The HERITAGE FOUNDATION

The Heritage Foundation is the nation’s most broadly supported public policy research institute, with hundreds of thousands of individual, foundation and corporate donors. Heritage, founded in February 1973, has a staff of 275 and an annual expense budget of $82.4 million.

Our mission is to formulate and promote conservative public policies based on the principles of free enterprise, limited government, individual freedom, traditional American values, and a strong national defense. Read More

Our Initiatives

especially for

follow The heritage foundation

receive updates & newsletters

Receive updates from Heritage about current events and initiatives in your email inbox

First Name

Last Name

Email Address

Sign Up

Already Signed up?

Manage Your Subscriptions

http://www.heritage.org/issues/taxes/estate-tax?fb=true#foot_anchor

© 2013, The Heritage Foundation
Conservative policy research since 1973