Equity And The Taxation Of Wealth Transfers
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Equity And The Taxation Of Wealth Transfers
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Author : Eugene Steuerle
language : en
Publisher:
Release Date : 1980
Equity And The Taxation Of Wealth Transfers written by Eugene Steuerle and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with Equity categories.
Taxation Of Net Wealth Capital Transfers And Capital Gains Of Individuals
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Author : Cedric Sandford
language : en
Publisher: Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
Release Date : 1988
Taxation Of Net Wealth Capital Transfers And Capital Gains Of Individuals written by Cedric Sandford and has been published by Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Business & Economics categories.
This report describes the ways in which OECD member countries tax inheritances, gifts, net wealth and capital gains and examines the main policy issues in these areas.
Is Inheritance Legitimate
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Author : Guido Erreygers
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-03-09
Is Inheritance Legitimate written by Guido Erreygers and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-09 with Business & Economics categories.
The debate on inheritance and inheritance taxation has always been linked with the " efficiency versus equity issue". Some consider inheritance taxes as highly appropriate means to bring forth more economic equality, especially equality in starting conditions. Others openly doubt the effectiveness of inheritance taxes in this domain, and point out that the negative effects may outweigh the positive. Some go as far as to say that high inheritance taxes threaten fundamental ethical values and should therefore be abolished. In this book both economists and philosophers try to disentangle these and related theoretical issues. It gives an overview of what economists and philosophers have to say on the matter, and confronts and discusses two radically opposed reform proposals.
Oecd Tax Policy Studies The Role And Design Of Net Wealth Taxes In The Oecd
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2018-04-12
Oecd Tax Policy Studies The Role And Design Of Net Wealth Taxes In The Oecd written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-12 with categories.
This report examines the role and design of net wealth taxes in OECD countries.
Inheritance And Wealth In America
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Author : Robert K. Miller Jr.
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-11-11
Inheritance And Wealth In America written by Robert K. Miller Jr. and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-11 with Social Science categories.
Inheritance and Wealth in America is a superb collection of original essays, written in nontechnical language by experts in sociology, economics, anthropology, history, law, and other disciplines. Notable chapters provide - an outstanding interpretative history of inheritance in American legal thought - a critical review of the literature on the economics of inheritance at the household and societal levels - a superb history of Federal taxation of wealth transfers, and - a sociological examination of inheritance and its role in class reproduction and stratification. This groundbreaking work is of value to any researcher dealing with the transmission of wealth and privilege across generations.
A Framework For Wealth Transfer Taxation In South Africa
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Author : Elzette Muller
language : en
Publisher:
Release Date : 2013
A Framework For Wealth Transfer Taxation In South Africa written by Elzette Muller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
The South African tax system currently provides for wealth transfer taxation by virtue of estate duty in terms of the Estate Duty Act and donations tax in terms of Part V of the Income Tax Act, which are primarily levied on the transferor. At the outset, this study investigates the conceptual justification for this type of taxation in the South African context, especially in view of the fact that some countries have recently abolished their wealth transfer taxes. It is concluded that the arguments against wealth transfer taxation are not compelling enough to justify its abolition from the South African tax system. It is also submitted that the levying of capital gains tax on the death of a wealth holder cannot act as a substitute measure to tax wealth transfers in the South African system. It is, however, explained that the levying of both taxes reflects a scenario of double taxation on a deceased estate and that the equity criterion supports the taxation of wealth transfers in the hands of the recipient. The possibility of merely including inheritances and gifts in the gross income of a beneficiary is explored, but is submitted that such a move would be politically and administratively unlikely. After having come to the conclusion that wealth transfer taxation is indeed justifiable for the South African tax system, two key issues are explored in the study. The first issue relates to the lack of integration that exists between the taxation of inter vivos transfers (under the donations tax regime) and the taxation of transfers on death (under the estate duty regime). After having compared the systems in the United Kingdom, the Netherlands and Ireland, it is concluded that it is conducive to equity, neutrality and tax administration that the rules relating to the jurisdictional basis, double taxation relief, tax rates and valuation rules apply (in general) equally to inter vivos transfers and transfers on death. It is evident, however, that it remains necessary to distinguish between the two types of transfers, because this creates a flexible platform to accommodate special circumstances and differences. A number of measures to improve integration under the current regimes are recommended, but it is suggested that, ideally, the Estate Duty Act and Part V of the income Tax Act should be replaced by a single integrated statute. The second issue deals with the question whether or not the well-established estate duty and donations tax regimes should be replaced by a recipient-based system, especially in view of its theoretical appeal. After having shown that a recipient-based wealth transfer tax offers more appropriate solutions to some of the problem areas common to wealth transfer taxation in general (such as the accommodation of third-party life insurance benefits, limited interests and a special regime for discretionary trusts), it is concluded that the current regimes should be replace by a recipient-based wealth transfer tax, which may even be accommodated as a separate schedule to the existing income Tax Act in much the same way as capital gains tax.
Wealth Transfer Taxation
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Author : Pierre Pestieau
language : en
Publisher:
Release Date : 2008
Wealth Transfer Taxation written by Pierre Pestieau and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design closely depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined.
How To Tax Wealth
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Author : Mr. Shafik Hebous
language : en
Publisher: International Monetary Fund
Release Date : 2024-03-08
How To Tax Wealth written by Mr. Shafik Hebous and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-03-08 with Business & Economics categories.
Tackling income and wealth inequality is at the top of the policy agenda in many countries. This note discusses three approaches of wealth taxation, based on (1) returns with a capital income tax, (2) stocks with a wealth tax, and (3) transfers of wealth through an inheritance (or estate) tax. Taxing actual returns is generally less distortive and more equitable than a wealth tax. Hence, rather than introducing wealth taxes, reform priorities should focus on strengthening the design of capital income taxes (notably capital gains) and closing existing loopholes, while harnessing technological advances in tax administration—including cross-border information sharing—to foster tax compliance. The inheritance tax is important to address the buildup of dynastic wealth.
Vertical And Horizontal Equity Of Wealth Taxes
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Author : Sarah Kuypers
language : en
Publisher:
Release Date : 2023
Vertical And Horizontal Equity Of Wealth Taxes written by Sarah Kuypers and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
Despite an established theoretical literature on (optimal) wealth taxation, the empirical literature is still in the process of catching up. Previous studies usually focus on country case studies and a specific type of wealth tax in isolation. This paper analyses from a cross-country perspective the distributional effects of the mix of taxes on wealth, on capital income and on transfers of wealth. Moreover, we use the joint distribution of income and annuitized wealth as our analytical framework. To this end we combine data of the Eurosystem Household Finance and Consumption Survey with the tax-benefit microsimulation model EUROMOD, covering six countries: Belgium, Germany, France, Finland, Italy and Spain. Results indicate that existing wealth taxes do not contribute to vertical and horizontal equity: they are often progressive but do not achieve any significant redistribution due to the low revenues they generate and they imply a much lower burden on those deriving their living standard predominantly from wealth than on those who derive it mainly from income.
The Taxation Of Personal Wealth
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Author : Alan A. Tait
language : en
Publisher: Urbana : University of Illinois Press
Release Date : 1967
The Taxation Of Personal Wealth written by Alan A. Tait and has been published by Urbana : University of Illinois Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1967 with Business & Economics categories.