A History and Overview of Estate Taxes in the U. S., 1994
The Tax Foundation

An Analysis of the Disincentive Effects of the Estate Tax on Entrepreneurship, 1994
The Tax Foundation

An Everyday Burden to American Business: Federal Estate and Gift Taxes, 1998
National Association of Manufacturers, The Center for the Study of Taxation

Federal Estate and Gift Taxes: Are they worth the Cost?
The Center for the Study of Taxation

Federal Estate Tax Impact Survey, April, 1995
Center for the Study of Taxation

Federal Transfer Taxation: A Study in Social Cost, 1993
Richard E. Wagner, Center for the Study of Taxation

National Omnibus Survey/The 60 Plus Association. Jan. 1998
the polling company™

National Survey on Taxes and Social Security, April, 1997
The Luntz Research Companies

National Survey, 1995
Center for the Study of Taxation

The Case for Burying the Estate Tax, March, 1999
Institute for Policy Innovation

The Case for Repealing the Estate Tax,
The Heritage Foundation

The Economics of the Estate Tax, December, 1998
Joint Economic Committee, Congress of the United States