Estate tax basics since 1976 federal law has imposed a linked set of taxes on estates gifts and generation skipping transfers under current law the executor of an estate must file a federal . Rethinking estate and gift taxation edited by william g gale james r hines and joel slemrod june 1 2001 although estate and gift taxes raise a small fraction of federal revenues they have. Rethinking estate and gift taxation amazonde william g gale james r hines joel slemrod fremdsprachige bucher. Rethinking estate and gift taxation although estate and gift taxes raise a small fraction of federal revenues they have become sources of increasing political controversy this book is designed