rethinking estate and gift taxation

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Rethinking Estate And Gift Taxation

Author : William G. Gale
ISBN : 0815719868
Genre : Political Science
File Size : 62. 19 MB
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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.

The Encyclopedia Of Taxation Tax Policy

Author : Joseph J. Cordes
ISBN : 0877667527
Genre : Business & Economics
File Size : 46. 20 MB
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"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

The Federal Estate Tax

Author : David Joulfaian
ISBN : 9780262042666
Genre : Business & Economics
File Size : 64. 62 MB
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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.

Path To Prosperity

Author : Jason Furman
ISBN : 0815701543
Genre : Business & Economics
File Size : 30. 58 MB
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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.

Taxation And Tax Policy Issues

Author : Brian L. Yoshov
ISBN : 1600211364
Genre : Business & Economics
File Size : 38. 22 MB
Format : PDF, Kindle
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In 2005, Americans paid about $2.1 trillion in combined federal taxes, including income, payroll, and excise taxes, or about 16.8 percent of the Gross Domestic Product (GDP). These taxes fund the services provided by government. As taxpayers, we balance the costs of taxes with the benefits of government. The goal of tax policy is to design a tax system that produces the desired amount of revenue and balances the minimisation of compliance and efficiency costs with other objectives, such as equity, transparency, and administrability. This book examines the detail which is where vested interests do their damage.

Federal Estate And Gift Taxation

Author : Boris I. Bittker
ISBN : STANFORD:36105063938547
Genre : Law
File Size : 90. 52 MB
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This book is a leader in the field, and as the new publisher we can assure loyal adopters that the basic structure, style and approach of the book remains essentially unchanged from previous editions. The Ninth Edition continues to provide an engaging and insightful introduction to the federal estate, gift and generation-skipping transfer taxes, placing leading cases in historical context and exploring their practical significance and policy implications. The Ninth Edition reflects statutory changes in rates, exemptions, and other matters included in the Economic Growth and Tax Relief Reconciliation Act of 2001, such as the introduction of a new federal deduction for state death taxes to replace the traditional credit mechanism. The new edition also addresses the possibility of temporary or permanent repeal of the estate and GST taxes beginning in 2010, and the attendant uncertainty for planners and policy makers in the meantime.

National Tax Journal

Author :
ISBN : STANFORD:36105123432556
Genre : Taxation
File Size : 61. 77 MB
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The Journal Of Economic Perspectives

Author :
ISBN : UCSD:31822025443599
Genre : Economics
File Size : 21. 33 MB
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Essays On The Estate Tax

Author : Michael John Brunetti
ISBN : UCAL:C3487851
Genre :
File Size : 58. 53 MB
Format : PDF
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Working Paper Series

Author :
ISBN : STANFORD:36105112952648
Genre : Economics
File Size : 88. 24 MB
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