Rethinking estate and gift taxation /

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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Gale, William G.
Otros Autores: Hines, James R., Slemrod, Joel
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington : Brookings Institution Press, 2011.
Temas:
Inheritance and transfer tax > Law and legislation > United States.
Gifts > Taxation > Law and legislation > United States.
Inheritance and transfer tax > United States.
Gifts > Taxation > United States.
Tax planning > United States.
Donations > Impôts > États-Unis.
Planification fiscale > États-Unis.
Gifts > Taxation
Gifts > Taxation > Law and legislation
Inheritance and transfer tax
Inheritance and transfer tax > Law and legislation
Tax planning
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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