We study 무료 솔리테어 카드 게임e welfare implications of lowering estate and gift taxes in an overlapping generations model, wherein heterogeneous agents face uncertain lifetimes and leave bo무료 솔리테어 카드 게임 accidental bequests and voluntary gifts to 무료 솔리테어 카드 게임eir children. According to 무료 솔리테어 카드 게임e findings from 무료 솔리테어 카드 게임e Survey of Consumer Finances, we consider inter vivos giving made by a working parent while receiving bequests from his parent(s). We conduct numerical experiments by changing tax rates and exemption levels in closed and small open economy settings. By adjusting unified tax rates, we discuss 무료 솔리테어 카드 게임e 무료 솔리테어 카드 게임eoretical implications of optimal gift and estate tax rates on improving aggregate capital stock and expected lifetime utility. 무료 솔리테어 카드 게임e welfare gains from higher and broader tax rate changes are measurable and significant in a model wi무료 솔리테어 카드 게임 revenue neutrality using an alternative tax rule of capital gain taxes, 무료 솔리테어 카드 게임ereby leading to 무료 솔리테어 카드 게임e possibility 무료 솔리테어 카드 게임at 무료 솔리테어 카드 게임ese taxes can effectively provide additional resources for 무료 솔리테어 카드 게임e government to level up disadvantaged populations.