bokomslag Rethinking Estate and Gift Taxation
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Rethinking Estate and Gift Taxation

William G Gale James R Hines Joel Slemrod

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  • 528 sidor
  • 2001
" 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. "
  • Författare: William G Gale, James R Hines, Joel Slemrod
  • Format: Pocket/Paperback
  • ISBN: 9780815700692
  • Språk: Engelska
  • Antal sidor: 528
  • Utgivningsdatum: 2001-06-01
  • Förlag: Brookings Institution