Rethinking Estate and Gift Taxation
eBook - PDF

Rethinking Estate and Gift Taxation

  1. 528 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Rethinking Estate and Gift Taxation

Book details
Table of contents
Citations

About This Book

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.

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Yes, you can access Rethinking Estate and Gift Taxation by William G. Gale, James R. Hines, Joel Slemrod in PDF and/or ePUB format, as well as other popular books in Economía & Política económica. We have over one million books available in our catalogue for you to explore.

Information

Year
2011
ISBN
9780815719861

Table of contents

  1. Front Cover
  2. Title Page
  3. Copyright Information
  4. Foreword
  5. Table of Contents
  6. Overview
  7. Elements of Federal Estate Taxation
  8. Avoiding Federal Wealth Transfer Taxes
  9. A Framework for Assessing Estate and Gift Taxation
  10. Do Estate Taxes Reduce Saving?
  11. Inequality and Wealth Accumulation: Eliminating the Federal Gift and Estate Tax
  12. The Impact of the Estate Tax on Wealth Accumulation and Avoidance Behavior
  13. Charitable Giving in Life and at Death
  14. Noncompliance with the Federal Estate Tax
  15. The Distributional Burden of Taxing Estates and Unrealized Capital Gains at Death
  16. Elderly Asset Management and Health
  17. Contributors
  18. Index
  19. Back Cover