title: Death and taxes.
abstract: Tax incentives can provide a large financial impetus to change behavior. Current U.S. law establishes a substantial discontinuity in the amount of estate tax that many patients will have to pay in 2010: During this year only, the tax rate drops to zero. This article discusses concerns regarding the sharp change in tax rate and the incentives it creates for persons who are nearing the end of life and provides estimates of the number of people affected by this issue.
authors.affiliation: University of Pittsburgh Medical Center, Cardiovascular Institute, Pittsburgh, Pennsylvania 15213, USA. gsmenden@post.harvard.edu
authors.forename: G Stuart
authors.initials: GS
authors.lastname: Mendenhall
mesh_terms: D003643:Death; D006801:Humans; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D013660:Taxes / Q000191:economics*; D019452:Terminally Ill; D014481:United States