The Taxation of Gifts and Inheritances
Author : Joanne Whelan
Publisher : Hodder Christian Books
Page : 525 pages
File Size : 10,94 MB
Release : 2012
Category : Gifts
ISBN : 9781842602881
Author : Joanne Whelan
Publisher : Hodder Christian Books
Page : 525 pages
File Size : 10,94 MB
Release : 2012
Category : Gifts
ISBN : 9781842602881
Author : William G. Gale
Publisher : Rowman & Littlefield
Page : 544 pages
File Size : 12,47 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.
Author : David Joulfaian
Publisher : MIT Press
Page : 213 pages
File Size : 34,77 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 : United States. Congressional Budget Office
Publisher :
Page : 60 pages
File Size : 25,59 MB
Release : 2005
Category : Family farms
ISBN :
Author : Boris I. Bittker
Publisher : Warren Gorham & Lamont
Page : 852 pages
File Size : 15,47 MB
Release : 1999
Category : Gifts
ISBN :
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Author : Jason Furman
Publisher : Rowman & Littlefield
Page : 417 pages
File Size : 16,6 MB
Release : 2009-10-01
Category : Business & Economics
ISBN : 0815701543
Since its launch in 2006, the Hamilton Project at Brookings has produced extensive research on how to create a growing economy that benefits all Americans. Its pragmatic work aims to increase opportunities for broad-based wealth, economic security, and enduring growth. Path to Prosperity, the first book to emerge from the Hamilton Project, presents important and original work to that end. P ath to Prosperity focuses on three key criteria for fostering broadly shared economic growth: enhancing economic security, building a highly skilled work force, and reforming the tax system. Income security proposals offer methods for reforming unemployment insurance, protecting against the risk of reemployment at a lower wage after job loss, and improving incentives for retirement saving. Education proposals build human capital by improving each level of education, from preschool programs for poor children to graduate fellowships in math and science. The tax proposals seek to make taxation simpler, more progressive, and better suited to a global economy. Contributors include Roger C.Altman, Reuven S.Avi-Yonah, Jason E. Bordoff, Kimberly A. Clausing, Susan M. Dynarski, Molly E. Fifer, Richard B. Freeman, Jason Furman,William G. Gale,Austan Goolsbee, Robert Gordon, Jonathan Gruber,Thomas J. Kane, Lori Kletzer, Jeffrey R. Kling, Alan B. Krueger, Jens Ludwig, Peter R. Orszag, Howard F. Rosen, Robert Rubin, Isabel Sawhill, Judith E. Scott-Clayton, and Douglas O. Staiger.
Author : United States. Internal Revenue Service
Publisher :
Page : 284 pages
File Size : 37,98 MB
Release : 1990
Category : Individual retirement accounts
ISBN :
Author :
Publisher : CCH
Page : 692 pages
File Size : 26,93 MB
Release : 2009
Category : Economic stabilization
ISBN : 9780808021490
Author :
Publisher :
Page : 20 pages
File Size : 47,24 MB
Release : 1993
Category : Capital gains tax
ISBN :
Author : Henry C. Simons
Publisher :
Page : 264 pages
File Size : 18,68 MB
Release : 1955
Category : Income tax
ISBN :