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 CountingPDFDarien B. Jacobson, Brian G. Raub, and Barry W. Johnson Federal Taxation of Wealth Transfers 1992–1995PDFMartha E. Gangi (nee Eller) Federal Estate Tax returns 1995–1997PDFBarry W. Johnson and Jacob M. Mikow Federal Estate Tax returns 1998–2000PDFBarry 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 2001PDFMartha E. Gangi (nee Eller) Federal Estate Tax Returns Filed for 2004 DecedentsPDFBrian G. Raub Federal Estate Tax Returns Filed For 2007 DecedentsPDFby Brian Raub and Joseph Newcomb Chapter 2: Specialized Estate Tax TopicsPDF Audit Revaluation of Federal Estate Tax Returns, 1992PDFMartha E. Gangi (nee Eller) Factors in Estates' Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held BusinessesPDFMartha E. Gangi, Kimberly Henry, and Brian G. Raub New Data on Family Limited Partnerships Reported on Estate Tax ReturnsPDFBrian G. Raub, Melissa J. Belvedere and Darien B. Jacobson Chapter 3: Basic Gift Tax Return DataPDF Inter Vivos Wealth Transfers, 1997 GiftsPDFMartha E. Gangi (nee Eller) Analysis of the 1998 Gift Tax Panel StudyPDFMartha E. Gangi (nee Eller) and Tamara L. Rib Wealth Transfers, 2005 GiftsPDFDarien Jacobson and Melissa Laine 2007 GiftsPDFMelissa J. Belvedere Chapter 4: Intergenerational Transfers and Charitable BequestsPDF The Distribution and Division of Bequests: Evidence from the Collation StudyPDFDavid Joulfaian (1994) Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth TransfersPDFDavid Joulfaian (2000) Charitable Contributions and Intergenerational TransfersPDFGerald Auten and David Joulfaian (1996) Charitable Bequests: Evidence from Federal Estate Tax Returns, 1995PDFMartha E. Gangi (nee Eller) Estate Taxes and Charitable Bequests: Evidence From Two Tax RegimesPDFDavid Joulfaian (2005) Chapter 5: Behavioral Responses to Transfers and TaxesPDF The Behavioral Response of Wealth Accumulation to Estate Taxation: Time Series EvidencePDFDavid Joulfaian Inheritance and SavingsPDFDavid Joulfaian Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary BehaviorPDFJacob Mikow and Darien B. Jacobson (nee Berkowitz) Part II: WEALTH STUDIES Chapter 6: Estimates of U.S. Personal WealthPDF Personal Wealth 1992–1995PDFBarry W. Johnson Personal Wealth 1995PDFBarry W. Johnson Personal Wealth 1998PDFBarry W. Johnson and Lisa Schreiber Rosenmerkel (nee Schreiber) Personal Wealth 2001PDFBarry W. Johnson and Brian G. Raub Personal Wealth 2004PDFBrian 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 InformationPDFBarry W. Johnson and Jenny Wahl Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy IndividualsPDFBarry W. Johnson and Lisa M. Rosenmerkel (nee Schreiber) The Income-Wealth Paradox: Connections Between Realized Income and Wealth Among America’s Aging Top Wealth-HoldersPDFBarry Johnson, Kevin Moore, and Lisa M. Rosenmerkel (nee Schreiber) Crossing the Bar: Predicting Wealth from Income and Estate Tax RecordsPDFJenny Wahl and Lisa M. Rosenmerkel Rich or Richer? Comparing Estimates for the Forbes 400 to IRS DataPDFBrian 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 DesignPDFPaul McMahon The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample FramePDFMartha E. Gangi (nee Eller) and Tamara L. Rib Updating Techniques for Estimating Wealth from Federal Estate Tax ReturnsPDFBarry Johnson The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples of Administrative RecordsPDFBarry W. Johnson and Darien B. Jacobson Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative RecordsPDFBarry W. Johnson and Paul McMahon The Effect of Late-Filed Returns on Population Estimates: A Comparative AnalysisPDFBrian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum Developing an Optimal Approach to Account for Late-Filed Returns in Population Estimates: A Comparative AnalysisPDFCynthia 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 DataPDFBarry W. Johnson and Kevin Moore Differences in Income Estimates Derived from Survey and Tax DataPDFBarry W. Johnson and Kevin Moore Selected Additional Readings
