Compendium of Federal Transfer Tax and Personal Wealth Studies, Volume 2PDF IntroductionPDF — Barry W. Johnson Part I: Transfer Tax Studies Chapter 1: Basic Estate Tax DataPDF The Estate Tax: Ninety Years and CountingPDF Darien B. Jacobson, Brian G. Raub, and Barry W. Johnson Federal Taxation of Wealth Transfers 1992–1995PDF Martha E. Gangi (nee Eller) Federal Estate Tax returns 1995–1997PDF Barry W. Johnson and Jacob M. Mikow Federal Estate Tax returns 1998–2000PDF Barry W. Johnson and Jacob M. Mikow Which Estates Are Affected by the Federal Estate Tax?: An Examination of the Filing Population for Year-of-Death 2001PDF Martha E. Gangi (nee Eller) Federal Estate Tax Returns Filed for 2004 DecedentsPDF Brian G. Raub Federal Estate Tax Returns Filed For 2007 DecedentsPDF by Brian Raub and Joseph Newcomb Chapter 2: Specialized Estate Tax TopicsPDF Audit Revaluation of Federal Estate Tax Returns, 1992PDF Martha E. Gangi (nee Eller) Factors in Estates' Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held BusinessesPDF Martha E. Gangi, Kimberly Henry, and Brian G. Raub New Data on Family Limited Partnerships Reported on Estate Tax ReturnsPDF Brian G. Raub, Melissa J. Belvedere and Darien B. Jacobson Chapter 3: Basic Gift Tax Return DataPDF Inter Vivos Wealth Transfers, 1997 GiftsPDF Martha E. Gangi (nee Eller) Analysis of the 1998 Gift Tax Panel StudyPDF Martha E. Gangi (nee Eller) and Tamara L. Rib Wealth Transfers, 2005 GiftsPDF Darien Jacobson and Melissa Laine 2007 GiftsPDF Melissa J. Belvedere Chapter 4: Intergenerational Transfers and Charitable BequestsPDF The Distribution and Division of Bequests: Evidence from the Collation StudyPDF David Joulfaian (1994) Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth TransfersPDF David Joulfaian (2000) Charitable Contributions and Intergenerational TransfersPDF Gerald Auten and David Joulfaian (1996) Charitable Bequests: Evidence from Federal Estate Tax Returns, 1995PDF Martha E. Gangi (nee Eller) Estate Taxes and Charitable Bequests: Evidence From Two Tax RegimesPDF David Joulfaian (2005) Chapter 5: Behavioral Responses to Transfers and TaxesPDF The Behavioral Response of Wealth Accumulation to Estate Taxation: Time Series EvidencePDF David Joulfaian Inheritance and SavingsPDF David Joulfaian Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary BehaviorPDF Jacob Mikow and Darien B. Jacobson (nee Berkowitz) Part II: Wealth Studies Chapter 6: Estimates of U.S. Personal WealthPDF Personal Wealth 1992–1995PDF Barry W. Johnson Personal Wealth 1995PDF Barry W. Johnson Personal Wealth 1998PDF Barry W. Johnson and Lisa Schreiber Rosenmerkel (nee Schreiber) Personal Wealth 2001PDF Barry W. Johnson and Brian G. Raub Personal Wealth 2004PDF Brian G. Raub Chapter 7: Studies Linking Income and WealthPDF The Mismeasurement of Man's Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality InformationPDF Barry W. Johnson and Jenny Wahl Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy IndividualsPDF Barry W. Johnson and Lisa M. Rosenmerkel (nee Schreiber) The Income-Wealth Paradox: Connections Between Realized Income and Wealth Among America’s Aging Top Wealth-HoldersPDF Barry Johnson, Kevin Moore, and Lisa M. Rosenmerkel (nee Schreiber) Crossing the Bar: Predicting Wealth from Income and Estate Tax RecordsPDF Jenny Wahl and Lisa M. Rosenmerkel Rich or Richer? Comparing Estimates for the Forbes 400 to IRS DataPDF Brian Raub, Barry Johnson and Joseph Newcomb Part III: Validating and Improving Sample Estimates Chapter 8: Improving the Precision of Sample EstimatesPDF Origins of the Estate and Personal Wealth Sample DesignPDF Paul McMahon The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample FramePDF Martha E. Gangi (nee Eller) and Tamara L. Rib Updating Techniques for Estimating Wealth from Federal Estate Tax ReturnsPDF Barry Johnson The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples of Administrative RecordsPDF Barry W. Johnson and Darien B. Jacobson Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative RecordsPDF Barry W. Johnson and Paul McMahon The Effect of Late-Filed Returns on Population Estimates: A Comparative AnalysisPDF Brian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum Developing an Optimal Approach to Account for Late-Filed Returns in Population Estimates: A Comparative AnalysisPDF Cynthia Belmonte Charles Day, Paul Arnsberger and Brian Raub Chapter 9: Comparing Administrative and Survey DataPDF Consider the Source: Differences in Estimates of Income and Wealth From Survey and Tax DataPDF Barry W. Johnson and Kevin Moore Differences in Income Estimates Derived from Survey and Tax DataPDF Barry W. Johnson and Kevin Moore Selected Additional Readings
