Inheritance and Estate Tax Laws (annotated)
Author : Burt Rufus Glidden
Publisher :
Page : 76 pages
File Size : 45,74 MB
Release : 1944
Category : Inheritance and transfer tax
ISBN :
Author : Burt Rufus Glidden
Publisher :
Page : 76 pages
File Size : 45,74 MB
Release : 1944
Category : Inheritance and transfer tax
ISBN :
Author : United States. Bureau of the Census
Publisher :
Page : 156 pages
File Size : 16,8 MB
Release : 1939
Category : Inheritance and transfer tax
ISBN :
Author : Walter Elbert Barton
Publisher :
Page : pages
File Size : 33,12 MB
Release : 1925
Category : Income tax
ISBN :
Author : Indiana
Publisher :
Page : 132 pages
File Size : 21,37 MB
Release : 1959
Category : Inheritance and transfer tax
ISBN :
Author : Iowa
Publisher :
Page : 220 pages
File Size : 37,48 MB
Release : 1922
Category : Inheritance and transfer tax
ISBN :
Author : Edward Huntington Fallows
Publisher :
Page : 464 pages
File Size : 45,76 MB
Release : 1903
Category : Inheritance and transfer tax
ISBN :
Author : David Joulfaian
Publisher : MIT Press
Page : 213 pages
File Size : 30,62 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 : William John Shultz
Publisher :
Page : 400 pages
File Size : 27,41 MB
Release : 1926
Category : Inheritance and transfer tax
ISBN :
History of inheritance tax in different parts of the world, overview of the theory of inheritance tax and analysis of the UK inheritance tax system.
Author : Walter Elbert Barton
Publisher :
Page : 952 pages
File Size : 43,8 MB
Release : 1925
Category : Income tax
ISBN :
Author : Harvey Thomas Andrews
Publisher :
Page : 1038 pages
File Size : 35,22 MB
Release : 1911
Category : Inheritance and transfer tax
ISBN :