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Rethinking Estate and Gift Taxation, Paperback / softback Book

Rethinking Estate and Gift Taxation Paperback / softback

Edited by William G. Gale, James R. Hines, Joel Slemrod

Paperback / softback

Description

" 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. "

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