Rethinking Estate And Gift Taxation
DOWNLOAD
Download Rethinking Estate And Gift Taxation PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Rethinking Estate And Gift Taxation book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Rethinking Estate And Gift Taxation
DOWNLOAD
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.
Rethinking The Estate And Gift Tax
DOWNLOAD
Author : William G. Gale
language : en
Publisher:
Release Date : 2001
Rethinking The Estate And Gift Tax written by William G. Gale and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Economics categories.
This paper surveys, integrates, and extends research on estate and gift taxes. The paper begins with information on features of U.S. transfer taxes, characteristics of recent estate tax returns, the evolution of transfer taxes, the role of such taxes in other countries, and theory and evidence concerning why people give intergenerational transfers. The next sections examine the incidence, equity, and efficiency of transfer taxes. Subsequent sections cover administrative issues and the effects on saving, labor supply, entrepreneurship, inter vivos gifts, charitable contributions, and capital gains realizations. The paper closes with a discussion of policy options and a short conclusion
A Matter Of Life And Death
DOWNLOAD
Author : William G. Gale
language : en
Publisher:
Release Date : 2001
A Matter Of Life And Death written by William G. Gale and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with categories.
In this report, they provide an overview of the estate tax debate. The report lays out the main features of estate and gift taxation in the U.S., describes and critiques the main components of the cases for and against the taxation of wealth transfers, and discusses possibilities for reform. The report shows that many arguments commonly made against the estate tax are demonstrably specious. To the extent that any of them are valid, they typically suggest reform rather than abolition. On the other hand, many arguments made in favor of the tax actually support maintaining some sort of wealth transfer tax, but not necessarily the existing version. The report is based on a longer draft, "Rethinking the Estate and Gift Taxation: An Overview," which contains all of the references and sources for the analysis reported here and which is available at http://www.brook.edu/views/papers/gale/20000728.htm. That paper in turn draws on the papers presented at the conference "Rethinking the Estate and Gift Tax," jointly sponsored by the Office of Tax Policy Research and Brookings, held at Brookings on May 4 and 5 of this year; information about the conference and papers may be obtained by accessing the Office of Tax Policy Research Web site at http://www.otpr.org.
The Estate Tax
DOWNLOAD
Author : William G. Gale
language : en
Publisher:
Release Date : 2001
The Estate Tax written by William G. Gale and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with categories.
Following an acrimonious debate regarding estate taxes over the past several years, the Economic Growth and Tax Relief Reconciliation Act of 2001 reforms and cuts estate taxes through 2009, abolishes the tax in 2010, and then reinstates it in 2011. These changes make the taxation of transfers more complex and more uncertain, and will require policy makers to revisit estate tax issues in the near future. In this report, the authors provide an overview of issues and new research findings with regard to the estate tax, with special reference to papers found in Rethinking Estate and Gift Taxation, a book that they edited with James R. Hines Jr. that was published by the Brookings Institution Press in August 2001.
Rethinking Estate And Gift Taxation
DOWNLOAD
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.
Rethinking The Rationale For The Federal Estate Gift And Generation Skipping Transfer Taxes
DOWNLOAD
Author : Mark William Nickerson
language : en
Publisher:
Release Date : 1979
Rethinking The Rationale For The Federal Estate Gift And Generation Skipping Transfer Taxes written by Mark William Nickerson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with categories.
Estate And Gift Taxation
DOWNLOAD
Author : Brant J. Hellwig
language : en
Publisher:
Release Date : 2011
Estate And Gift Taxation written by Brant J. Hellwig and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Gifts categories.
Federal Estate And Gift Taxation
DOWNLOAD
Author : W. Leslie Peat
language : en
Publisher:
Release Date : 1991
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 1991 with Law categories.
A Guide To Federal Estate And Gift Taxation
DOWNLOAD
Author : United States. Internal Revenue Service
language : en
Publisher:
Release Date : 1961
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 1961 with Estate planning categories.
A Guide To Federal Estate And Gift Taxation
DOWNLOAD
Author :
language : en
Publisher:
Release Date : 1963
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 1963 with Decedents' estates categories.
