Rethinking Estate and Gift Taxation

ISBN-13: 9780815700692 / Angielski / Miękka / 2001 / 528 str.

William G. Gale; Jr. James R. Hines; Joel Slemrod

Opis

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.