Impact on the States

Most state treasuries benefit directly from the estate tax by "picking up" a portion of the federal estate taxes paid by estates in their states. The following analyses detail the impact full repeal of the estate tax will have on each state.
  • The National Priorities Project's analysis of the impact repeal of the estate tax would have on each state. These 2-page reports also examine the impact of the estate tax on family farms and businesses, as well as the income inequality issues the estate tax attempts to adjust.
  • The Connecticut Council for Philanthropy and the Forum of Regional Associations of Grantmakers (RAGS) have compiled fact sheets for each state on the specific impact of the estate tax on charitable giving:
    • National Estate Information
    • State-by-state data about the current relationship between estates and the state's economic well-being
  • The Center on Budget and Policy Priorities:
    • Estate Tax Repeal: "A Costly Windfall for the Wealthiest Americans," Iris J. Lav and Joel Friedman: This paper counters popular opinion to show that the estate tax really does impact only a very small percentage - the very wealthiest Americans - of families each year. It also provides data on the revenue generated by the estate tax for each state, including the revenue generated by the "pick-up" tax in the applicable states.
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