Federal Estate Tax
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The Federal Estate Tax
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Author : David Joulfaian
language : en
Publisher: MIT Press
Release Date : 2024-02-06
The Federal Estate Tax written by David Joulfaian and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-06 with Business & Economics categories.
A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.
Rethinking Estate And Gift Taxation
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Author : William G. Gale
language : en
Publisher: Rowman & Littlefield
Release Date : 2011-07-01
Rethinking Estate And Gift Taxation written by William G. Gale and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-07-01 with Business & Economics categories.
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 evasion; and explore the effects of alternatives to estate taxation.
Effects Of The Federal Estate Tax On Farms And Small Businesses
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Author : United States. Congressional Budget Office
language : en
Publisher:
Release Date : 2005
Effects Of The Federal Estate Tax On Farms And Small Businesses written by United States. Congressional Budget Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Family farms categories.
A Guide To Federal Estate And Gift Taxation
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Author : United States. Internal Revenue Service
language : en
Publisher:
Release Date : 1963
A Guide To Federal Estate And Gift Taxation written by United States. Internal Revenue Service and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Gifts categories.
Federal Estate And Gift Taxation
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Author : W. Leslie Peat
language : en
Publisher:
Release Date : 1995
Federal Estate And Gift Taxation written by W. Leslie Peat and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Gifts categories.
Federal Estate And Gift Taxation In A Nutshell
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Author : John K. McNulty
language : en
Publisher:
Release Date : 1989
Federal Estate And Gift Taxation In A Nutshell written by John K. McNulty and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Law categories.
Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.
A Guide To Federal Estate And Gift Taxation
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Author :
language : en
Publisher:
Release Date : 1965
A Guide To Federal Estate And Gift Taxation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1965 with Decedents' estates categories.
Federal Estate And Gift Taxes Recommendations For Modifications In The System Of Taxing Estates And Gifts
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Author : Chamber of Commerce of the United States of America. Committee on Federal Finance
language : en
Publisher:
Release Date : 1946
Federal Estate And Gift Taxes Recommendations For Modifications In The System Of Taxing Estates And Gifts written by Chamber of Commerce of the United States of America. Committee on Federal Finance and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1946 with Inheritance and transfer tax categories.
The Federal Estate Tax
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Author : David Joulfaian
language : en
Publisher: MIT Press
Release Date : 2019-09-10
The Federal Estate Tax written by David Joulfaian and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-10 with Business & Economics categories.
A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.
The Economics Of The Estate Tax
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Author : United States. Congress. Joint Economic Committee
language : en
Publisher:
Release Date : 1999
The Economics Of The Estate Tax written by United States. Congress. Joint Economic Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.