Rethinking Estate and Gift Taxation PDF
Edited by William G. Gale, James R. Hines, Joel Slemrod
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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.
Information
-
Download - Immediately Available
- Format:PDF
- Pages:528 pages
- Publisher:Brookings Institution Press
- Publication Date:01/07/2011
- Category:
- ISBN:9780815719861
Information
-
Download - Immediately Available
- Format:PDF
- Pages:528 pages
- Publisher:Brookings Institution Press
- Publication Date:01/07/2011
- Category:
- ISBN:9780815719861
