Compendium of Federal Transfer Tax and Personal Wealth Studies, Volume 2 PDF Introduction PDF—Barry W. Johnson Part I: Transfer Tax Studies Chapter 1: Basic Estate Tax Data PDF The Estate Tax: Ninety Years and Counting PDFDarien B. Jacobson, Brian G. Raub, and Barry W. Johnson Federal Taxation of Wealth Transfers 1992–1995 PDFMartha E. Gangi (nee Eller) Federal Estate Tax returns 1995–1997 PDFBarry W. Johnson and Jacob M. Mikow Federal Estate Tax returns 1998–2000 PDFBarry 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 2001 PDFMartha E. Gangi (nee Eller) Federal Estate Tax Returns Filed for 2004 Decedents PDFBrian G. Raub Federal Estate Tax Returns Filed For 2007 Decedents PDFby Brian Raub and Joseph Newcomb Chapter 2: Specialized Estate Tax Topics PDF Audit Revaluation of Federal Estate Tax Returns, 1992 PDFMartha E. Gangi (nee Eller) Factors in Estates' Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses PDFMartha E. Gangi, Kimberly Henry, and Brian G. Raub New Data on Family Limited Partnerships Reported on Estate Tax Returns PDFBrian G. Raub, Melissa J. Belvedere and Darien B. Jacobson Chapter 3: Basic Gift Tax Return Data PDF Inter Vivos Wealth Transfers, 1997 Gifts PDFMartha E. Gangi (nee Eller) Analysis of the 1998 Gift Tax Panel Study PDFMartha E. Gangi (nee Eller) and Tamara L. Rib Wealth Transfers, 2005 Gifts PDFDarien Jacobson and Melissa Laine 2007 Gifts PDFMelissa J. Belvedere Chapter 4: Intergenerational Transfers and Charitable Bequests PDF The Distribution and Division of Bequests: Evidence from the Collation Study PDFDavid Joulfaian (1994) Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers PDFDavid Joulfaian (2000) Charitable Contributions and Intergenerational Transfers PDFGerald Auten and David Joulfaian (1996) Charitable Bequests: Evidence from Federal Estate Tax Returns, 1995 PDFMartha E. Gangi (nee Eller) Estate Taxes and Charitable Bequests: Evidence From Two Tax Regimes PDFDavid Joulfaian (2005) Chapter 5: Behavioral Responses to Transfers and Taxes PDF The Behavioral Response of Wealth Accumulation to Estate Taxation: Time Series Evidence PDFDavid Joulfaian Inheritance and Savings PDFDavid Joulfaian Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior PDFJacob Mikow and Darien B. Jacobson (nee Berkowitz) Part II: WEALTH STUDIES Chapter 6: Estimates of U.S. Personal Wealth PDF Personal Wealth 1992–1995 PDFBarry W. Johnson Personal Wealth 1995 PDFBarry W. Johnson Personal Wealth 1998 PDFBarry W. Johnson and Lisa Schreiber Rosenmerkel (nee Schreiber) Personal Wealth 2001 PDFBarry W. Johnson and Brian G. Raub Personal Wealth 2004 PDFBrian G. Raub Chapter 7: Studies Linking Income and Wealth PDF The Mismeasurement of Man's Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information PDFBarry W. Johnson and Jenny Wahl Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals PDFBarry W. Johnson and Lisa M. Rosenmerkel (nee Schreiber) The Income-Wealth Paradox: Connections Between Realized Income and Wealth Among America’s Aging Top Wealth-Holders PDFBarry Johnson, Kevin Moore, and Lisa M. Rosenmerkel (nee Schreiber) Crossing the Bar: Predicting Wealth from Income and Estate Tax Records PDFJenny Wahl and Lisa M. Rosenmerkel Rich or Richer? Comparing Estimates for the Forbes 400 to IRS Data PDFBrian Raub, Barry Johnson and Joseph Newcomb Part III: VALIDATING AND IMPROVING SAMPLE ESTIMATES Chapter 8: Improving the Precision of Sample Estimates PDF Origins of the Estate and Personal Wealth Sample Design PDFPaul McMahon The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame PDFMartha E. Gangi (nee Eller) and Tamara L. Rib Updating Techniques for Estimating Wealth from Federal Estate Tax Returns PDFBarry Johnson The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples of Administrative Records PDFBarry W. Johnson and Darien B. Jacobson Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records PDFBarry W. Johnson and Paul McMahon The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis PDFBrian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum Developing an Optimal Approach to Account for Late-Filed Returns in Population Estimates: A Comparative Analysis PDFCynthia Belmonte Charles Day, Paul Arnsberger and Brian Raub Chapter 9: Comparing Administrative and Survey Data PDF Consider the Source: Differences in Estimates of Income and Wealth From Survey and Tax Data PDFBarry W. Johnson and Kevin Moore Differences in Income Estimates Derived from Survey and Tax Data PDFBarry W. Johnson and Kevin Moore Selected Additional Readings
