id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-378	Cooper, Jeffrey A.	Ghosts of 1932: The Lost History of Estate and Gift Taxation	2022	43	.pdf	application/pdf	19360	1111	63	149 While state estate tax revenue didn’t decline in absolute terms as a result, 150 Congress nevertheless had effectively muscled the state governments out of any incremental estate tax revenue. 32 Third, it created a new estate tax credit for state death taxes paid, a change which effectively reserved 25% of estate tax revenues for the states.	cache/ftr-378.pdf	txt/ftr-378.txt