Rethinking Estate and Gift Taxation
"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."
1022140366
Rethinking Estate and Gift Taxation
"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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Rethinking Estate and Gift Taxation
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Rethinking Estate and Gift Taxation
528Paperback
$34.00
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Product Details
ISBN-13: | 9780815700692 |
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Publisher: | Rowman & Littlefield Publishers, Inc. |
Publication date: | 06/01/2001 |
Pages: | 528 |
Product dimensions: | 5.94(w) x 9.02(h) x 1.35(d) |
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