Rethinking Estate and Gift Taxation e-bog
253,01 DKK
(inkl. moms 316,26 DKK)
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 i...
E-bog
253,01 DKK
Forlag
Brookings Institution Press
Udgivet
1 juli 2011
Længde
528 sider
Genrer
Central / national / federal government policies
Sprog
English
Format
pdf
Beskyttelse
LCP
ISBN
9780815719861
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.