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GRANT DETAIL

Funder

Smith Richardson Foundation

Recipient

Michigan, University of

Date: 12-31-1998

Amount: 119,856

Comment: Rethinking Estate and Gift Taxation
James Hines will direct a project to analyze the impact of the estate and gift tax on taxpayer behavior and charitable giving and edit a volume containing the project’s findings. He will commission research papers on key topics such as the incidence of estate tax avoidance and the impact of estate taxes on donations and charitable bequests.