Synopsis of New Direct Inheritance Tax Law
Author : Charles G. Bancroft
Publisher :
Page : 16 pages
File Size : 42,22 MB
Release : 1907
Category :
ISBN :
Author : Charles G. Bancroft
Publisher :
Page : 16 pages
File Size : 42,22 MB
Release : 1907
Category :
ISBN :
Author : Massachusetts
Publisher :
Page : 22 pages
File Size : 21,67 MB
Release : 1907
Category : Inheritance and transfer tax
ISBN :
Author : Leon Barnhill Rogers
Publisher :
Page : 138 pages
File Size : 43,3 MB
Release : 1912
Category :
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Author : Benjamin Franklin Dos Passos
Publisher :
Page : 738 pages
File Size : 23,88 MB
Release : 1895
Category : Inheritance and transfer tax
ISBN :
Author : David Joulfaian
Publisher : MIT Press
Page : 213 pages
File Size : 26,31 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 : Maine Tax Commission
Publisher :
Page : 268 pages
File Size : 40,55 MB
Release : 1908
Category : Inheritance and transfer tax
ISBN :
Author : William John Shultz
Publisher :
Page : 404 pages
File Size : 27,91 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 : Irving Trust Company
Publisher :
Page : 29 pages
File Size : 31,97 MB
Release : 1932
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Author : United States. Solicitor of the Dept. of Commerce and Labor
Publisher :
Page : 76 pages
File Size : 10,48 MB
Release : 1907
Category : Inheritance and succession
ISBN :
Author : Hugh Bancroft
Publisher :
Page : 158 pages
File Size : 35,19 MB
Release : 1917
Category : Inheritance and transfer tax
ISBN :