Rethinking estate and gift taxation

書誌事項

Rethinking estate and gift taxation

William G. Gale, James R. Hines Jr., Joel Slemrod, editors

Brookings Institution Press, c2001

  • : paper

大学図書館所蔵 件 / 全24件

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

" 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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