Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Author : Boris I. Bittker
Publisher : Warren Gorham & Lamont
Page : 852 pages
File Size : 31,8 MB
Release : 1999
Category : Gifts
ISBN :
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Author : Boris I. Bittker
Publisher :
Page : 1474 pages
File Size : 18,13 MB
Release : 1989
Category : Business & Economics
ISBN :
Author : Boris I. Bittker
Publisher :
Page : 1112 pages
File Size : 18,59 MB
Release : 1981
Category : Gifts
ISBN :
This book provides guidance and orientation by emphasizing the purpose, structure, and principal effects of the Internal Revenue Code. It offers explanations of the complex realm of the Code and regulations, examines the ambiguities and gaps in the legislative scheme, and points out usable rules and guideposts.
Author : Boris I. Bittker
Publisher :
Page : pages
File Size : 48,21 MB
Release : 1999
Category : Gifts
ISBN :
Author : Boris I. Bittker
Publisher :
Page : pages
File Size : 21,83 MB
Release : 1981
Category :
ISBN :
Author : Boris I. Bittker
Publisher :
Page : pages
File Size : 32,41 MB
Release : 1996
Category :
ISBN : 9780791325643
Author : Boris I. Bittker
Publisher :
Page : pages
File Size : 30,3 MB
Release : 1981
Category : Gifts
ISBN :
Author : David Joulfaian
Publisher : MIT Press
Page : 213 pages
File Size : 10,45 MB
Release : 2024-02-06
Category : Business & Economics
ISBN : 026255111X
A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.
Author : Boris I. Bittker
Publisher : Warren Gorham & Lamont
Page : 1000 pages
File Size : 24,1 MB
Release : 1997-01-01
Category : Aliens
ISBN : 9780791328446
Author : William G. Gale
Publisher : Rowman & Littlefield
Page : 544 pages
File Size : 40,58 MB
Release : 2011-07-01
Category : Business & Economics
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.