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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...
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| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington :
Brookings Institution Press,
2011.
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| Colección: | Book collections on Project MUSE.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 020 | |z 9780815700692 | ||
| 035 | |a (OCoLC)1132227409 | ||
| 040 | |a MdBmJHUP |c MdBmJHUP | ||
| 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. |
| 264 | 1 | |a Washington : |b Brookings Institution Press, |c 2011. | |
| 264 | 3 | |a Baltimore, Md. : |b Project MUSE, |c 2020 | |
| 264 | 4 | |c ©2011. | |
| 300 | |a 1 online resource (528 pages). | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 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. | ||
| 588 | |a Description based on print version record. | ||
| 650 | 7 | |a Tax planning. |2 fast |0 (OCoLC)fst01143815 | |
| 650 | 7 | |a Inheritance and transfer tax |x Law and legislation. |2 fast |0 (OCoLC)fst00973425 | |
| 650 | 7 | |a Inheritance and transfer tax. |2 fast |0 (OCoLC)fst00973418 | |
| 650 | 7 | |a Gifts |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00942643 | |
| 650 | 7 | |a Gifts |x Taxation. |2 fast |0 (OCoLC)fst00942639 | |
| 650 | 6 | |a Planification fiscale |z États-Unis. | |
| 650 | 6 | |a Donations |x Impôts |z États-Unis. | |
| 650 | 0 | |a Tax planning |z United States. | |
| 650 | 0 | |a Gifts |x Taxation |z United States. | |
| 650 | 0 | |a Inheritance and transfer tax |z United States. | |
| 650 | 0 | |a Gifts |x Taxation |x Law and legislation |z United States. | |
| 650 | 0 | |a Inheritance and transfer tax |x Law and legislation |z United States. | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 655 | 7 | |a Electronic books. |2 local | |
| 700 | 1 | |a Slemrod, Joel. | |
| 700 | 1 | |a Hines, James R. | |
| 710 | 2 | |a Project Muse. |e distributor | |
| 830 | 0 | |a Book collections on Project MUSE. | |
| 856 | 4 | 0 | |z Texto completo |u https://projectmuse.uam.elogim.com/book/63887/ |
| 945 | |a Project MUSE - Custom Collection | ||
| 945 | |a Project MUSE - Archive Complete Supplement VIII | ||
| 945 | |a Project MUSE - Archive Political Science and Policy Studies Supplement VIII | ||