Figure 2: Historical Estate Tax Parameters and Percentage of Estates Subject to Tax, Selected Years

Chart: Source: Joint Committee on Taxation, "History, Present Law, and Analysis of the Federal Wealth Transfer System," JCX-52-15, March 16, 2015; Darien B. Jacobson, Brian G. Raub, and Barry W. Johnson, "The Estate Tax: Ninety Years and Counting," Internal Revenue Service (IRS), https://www.irs.gov/pub/irs-soi/ninetyestate.pdf., ITEP Analysis of IRS and Joint Committee on Taxation Data Get the data Created with Datawrapper