Rethinking Estate and Gift Taxation

Rethinking Estate and Gift Taxation
Author: William G. Gale
Publisher: Rowman & Littlefield
Total Pages: 544
Release: 2011-07-01
Genre: Business & Economics
ISBN: 9780815719861


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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.


Rethinking Estate and Gift Taxation
Language: en
Pages: 544
Authors: William G. Gale
Categories: Business & Economics
Type: BOOK - Published: 2011-07-01 - Publisher: Rowman & Littlefield

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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 t
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Federal Estate and Gift Taxation in a Nutshell
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Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Grat
Rethinking Estate and Gift Taxation
Language: en
Pages: 529
Authors: William G. Gale
Categories: Business & Economics
Type: BOOK - Published: 2011-07-01 - Publisher: Rowman & Littlefield

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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 t