问题如下：
Discuss the effectiveness of the generation skipping strategy.
选项： 解释：
Transferring their investment portfolio assets directly to the third generation (grandson), the first generation may reduce transfer tax liabilities. In jurisdictions that tax gifts or bequests, transfers from the first generation to the second will be taxed. The same capital may be taxed again if it is transferred from the second to third generation and the second generation’s estate is taxable. Transferring capital in excess of the second generation’s needs for spending, safety, and flexibility directly to the third generation can avoid a layer of this double taxation. However, in the United States, taxing authorities discourage this strategy by imposing a special generation skipping tax. This tax, in addition to the usual transfer tax, is imposed on transfers to grandchildren or subsequent generations and is intended to produce the same overall tax effect had the assets passed sequentially through two generations.
答案的However, 后面能解释一下吗？美国税务机构好像不鼓励代际转移财产这种做法？
