The Impact of Recent Changes in State and Federal Death Tax Laws on Private NonIndustrial Forest Estates in the South
The Federal Economic Recovery Tax Act of 1981 has significantly influenced the intergenerational transfer of assets. There have also been many changes since 1980 in the death tax statutes of the southern states. Both developments have important implications for private woodland estates. This article discusses recent changes at both federal and state levels. It also compares differences in total death tax burdens (federal and state) between two states with different taxing systems. The study shows that the tax burden in states with a taxing regime based on the federal system is generally less, at the first death in a typical family of four, than in states with other systems. South. J. Appl. For. 11(1):17-23.
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Document Type: Journal Article
Affiliations: Southern Forest Experiment Station, New Orleans, LA 70113
Publication date: 1987-02-01
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