Cargando…
Rethinking estate and gift taxation /
Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington :
Brookings Institution Press,
2011.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000Mi 4500 | ||
|---|---|---|---|
| 001 | JSTOR_on1088325741 | ||
| 003 | OCoLC | ||
| 005 | 20231005004200.0 | ||
| 006 | m o d | ||
| 007 | cr |n|---||||| | ||
| 008 | 190223s2011 dcu o 000 0 eng d | ||
| 040 | |a EBLCP |b eng |e pn |c EBLCP |d MERUC |d YDX |d JSTOR |d UKAHL |d OCLCF |d OCLCQ |d CUF |d OCLCQ |d N$T |d OCLCQ |d OCLCO |d OCLCQ |d OCLCO | ||
| 019 | |a 1086077194 | ||
| 020 | |a 0815719868 | ||
| 020 | |a 9780815719861 |q (electronic bk.) | ||
| 020 | |z 0815700695 | ||
| 020 | |z 9780815700692 | ||
| 029 | 1 | |a AU@ |b 000065113793 | |
| 029 | 1 | |a AU@ |b 000070034918 | |
| 035 | |a (OCoLC)1088325741 |z (OCoLC)1086077194 | ||
| 037 | |a 22573/ctvcbjkrp |b JSTOR | ||
| 043 | |a n-us--- | ||
| 050 | 4 | |a KF6572.R48 2001 | |
| 082 | 0 | 4 | |a 343.73053 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Gale, William G. | |
| 245 | 1 | 0 | |a Rethinking estate and gift taxation / |c William G. Gale, James R. Hines, Jr., Joel Slemrod, Editors. |
| 260 | |a Washington : |b Brookings Institution Press, |c 2011. | ||
| 300 | |a 1 online resource (529 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Overview -- Elements of federal estate taxation -- Avoiding federal wealth transfer taxes -- A framework for assessing estate and gift taxation -- Do estate taxes reduce saving? -- Inequality and wealth accumulation: eliminating the federal gift and estate tax -- The impact of the estate tax on wealth accumulation and avoidance behavior -- Charitable giving in life and at death -- Noncompliance with the federal estate tax -- The distributional burden of taxing estates and unrealized capital gains at death -- Elderly asset management and health contributors -- Index. | |
| 520 | |a Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evas. | ||
| 590 | |a JSTOR |b Books at JSTOR All Purchased | ||
| 590 | |a JSTOR |b Books at JSTOR Evidence Based Acquisitions | ||
| 590 | |a JSTOR |b Books at JSTOR Demand Driven Acquisitions (DDA) | ||
| 650 | 0 | |a Inheritance and transfer tax |x Law and legislation |z United States. | |
| 650 | 0 | |a Gifts |x Taxation |x Law and legislation |z United States. | |
| 650 | 0 | |a Inheritance and transfer tax |z United States. | |
| 650 | 0 | |a Gifts |x Taxation |z United States. | |
| 650 | 0 | |a Tax planning |z United States. | |
| 650 | 6 | |a Donations |x Impôts |z États-Unis. | |
| 650 | 6 | |a Planification fiscale |z États-Unis. | |
| 650 | 7 | |a Gifts |x Taxation |2 fast | |
| 650 | 7 | |a Gifts |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Inheritance and transfer tax |2 fast | |
| 650 | 7 | |a Inheritance and transfer tax |x Law and legislation |2 fast | |
| 650 | 7 | |a Tax planning |2 fast | |
| 651 | 7 | |a United States |2 fast | |
| 700 | 1 | |a Hines, James R. | |
| 700 | 1 | |a Slemrod, Joel. | |
| 776 | 0 | 8 | |i Print version: |a Gale, William G. |t Rethinking Estate and Gift Taxation. |d Washington : Brookings Institution Press, ©2011 |z 9780815700692 |
| 856 | 4 | 0 | |u https://jstor.uam.elogim.com/stable/10.7864/j.ctvcb5bwx |z Texto completo |
| 938 | |a Askews and Holts Library Services |b ASKH |n AH35946054 | ||
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL4550008 | ||
| 938 | |a EBSCOhost |b EBSC |n 1166484 | ||
| 938 | |a YBP Library Services |b YANK |n 16050185 | ||
| 994 | |a 92 |b IZTAP | ||