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
Autor principal: Gale, William G.
Otros Autores: Slemrod, Joel, Hines, James R.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington : Brookings Institution Press, 2011.
Colección:Book collections on Project MUSE.
Temas:
Tax planning.
Inheritance and transfer tax > Law and legislation.
Inheritance and transfer tax.
Gifts > Taxation > Law and legislation.
Gifts > Taxation.
Planification fiscale > États-Unis.
Donations > Impôts > États-Unis.
Tax planning > United States.
Gifts > Taxation > United States.
Inheritance and transfer tax > United States.
Gifts > Taxation > Law and legislation > United States.
Inheritance and transfer tax > Law and legislation > United States.
United States.
Electronic books.
Acceso en línea:Texto completo
Descripción
Sumario: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.
Descripción Física:1 online resource (528 pages).
ISBN:9780815719861

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