Inheritance And Gift Taxes

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The Federal Estate Tax

Author : David Joulfaian
Publisher : MIT Press
ISBN 13 : 026255111X
Total Pages : 213 pages
Book Rating : 4.2/5 (625 download)

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Book Synopsis The Federal Estate Tax by : David Joulfaian

Download or read book The Federal Estate Tax written by David Joulfaian and published by MIT Press. This book was released on 2024-02-06 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Rethinking Estate and Gift Taxation

Author : William G. Gale
Publisher : Rowman & Littlefield
ISBN 13 : 9780815719861
Total Pages : 544 pages
Book Rating : 4.7/5 (198 download)

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Book Synopsis Rethinking Estate and Gift Taxation by : William G. Gale

Download or read book Rethinking Estate and Gift Taxation written by William G. Gale and published by Rowman & Littlefield. This book was released on 2011-07-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Effects of the Federal Estate Tax on Farms and Small Businesses

Author : United States. Congressional Budget Office
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Effects of the Federal Estate Tax on Farms and Small Businesses by : United States. Congressional Budget Office

Download or read book Effects of the Federal Estate Tax on Farms and Small Businesses written by United States. Congressional Budget Office and published by . This book was released on 2005 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Taxation of Income, Estates, and Gifts

Author : Boris I. Bittker
Publisher : Warren Gorham & Lamont
ISBN 13 :
Total Pages : 852 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Federal Taxation of Income, Estates, and Gifts by : Boris I. Bittker

Download or read book Federal Taxation of Income, Estates, and Gifts written by Boris I. Bittker and published by Warren Gorham & Lamont. This book was released on 1999 with total page 852 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

The Federal Gift Tax

Author : David Joulfaian
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis The Federal Gift Tax by : David Joulfaian

Download or read book The Federal Gift Tax written by David Joulfaian and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.

The Philosophy of Taxation and Public Finance

Author : Robert W. McGee
Publisher : Springer Science & Business Media
ISBN 13 : 1441991409
Total Pages : 301 pages
Book Rating : 4.4/5 (419 download)

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Book Synopsis The Philosophy of Taxation and Public Finance by : Robert W. McGee

Download or read book The Philosophy of Taxation and Public Finance written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2011-06-27 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how to maneuver through the labyrinth of tax law to minimize taxes for clients. Philosophy books on taxation or public finance simply do not exist. The Philosophy of Taxation and Public Finance is different. It is written in nontechnical language and is aimed to appeal to a wide range of readers, including practitioners, academics and students in the fields of taxation, public finance, economics, law, philosophy and political science as well as general readers who are interested in learning why they are being taxed the way they are. The author addresses the major issues and topics in taxation and public finance and injects them with philosophical insights. He discusses questions such as: -What arguments have been used to justify taxation? -When is tax evasion unethical? -Are some taxes better than others? -What are the proper functions of government? -How much is enough? Is the ability to pay concept valid? -When can punitive taxes be justified?

American Recovery and Reinvestment Act of 2009

Author :
Publisher : CCH
ISBN 13 : 9780808021490
Total Pages : 692 pages
Book Rating : 4.0/5 (214 download)

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Book Synopsis American Recovery and Reinvestment Act of 2009 by :

Download or read book American Recovery and Reinvestment Act of 2009 written by and published by CCH. This book was released on 2009 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Path to Prosperity

Author : Jason Furman
Publisher : Rowman & Littlefield
ISBN 13 : 0815701543
Total Pages : 417 pages
Book Rating : 4.8/5 (157 download)

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Book Synopsis Path to Prosperity by : Jason Furman

Download or read book Path to Prosperity written by Jason Furman and published by Rowman & Littlefield. This book was released on 2009-10-01 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Federal Wealth Transfer Taxes

Author : Kevin M. Yamamoto
Publisher : West Academic
ISBN 13 : 9780314153159
Total Pages : 506 pages
Book Rating : 4.1/5 (531 download)

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Book Synopsis Federal Wealth Transfer Taxes by : Kevin M. Yamamoto

Download or read book Federal Wealth Transfer Taxes written by Kevin M. Yamamoto and published by West Academic. This book was released on 2006-01-01 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: The modern federal wealth transfer tax regime traces back to the Revenue Act of 1916. Today, the federal wealth transfer tax regime consists of three separate taxes: (1) the federal estate tax; (2) the federal gift tax; and (3) the federal generation-skipping transfer tax. All three taxes are excises imposed on the gratuitous transfer of wealth by individuals. Yamamoto and Donaldson's Black Letter Outline on Federal Wealth Transfer Taxes thoroughly covers and explains all three types of federal wealth transfer taxes.

Make Your Own Living Trust

Author : Denis Clifford
Publisher : Nolo
ISBN 13 : 1413328407
Total Pages : 312 pages
Book Rating : 4.4/5 (133 download)

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Book Synopsis Make Your Own Living Trust by : Denis Clifford

Download or read book Make Your Own Living Trust written by Denis Clifford and published by Nolo. This book was released on 2021-03-30 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: A do-it-yourself manual for making your own living trust, with checklists, step-by-step procedures, worksheets, and forms.

Understanding Estate and Gift Taxation

Author : Brant J. Hellwig
Publisher : Carolina Academic Press LLC
ISBN 13 : 9781531012182
Total Pages : 0 pages
Book Rating : 4.0/5 (121 download)

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Book Synopsis Understanding Estate and Gift Taxation by : Brant J. Hellwig

Download or read book Understanding Estate and Gift Taxation written by Brant J. Hellwig and published by Carolina Academic Press LLC. This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on the estate, gift, and generation-skipping transfer taxes. The book consists of 26 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, including the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; and the estate and gift tax implications of transfers with retained powers or interests. Because the Internal Revenue Code and Treasury Regulations are the primary source materials for the transfer tax system, the book includes numerous excerpts of those provisions. Each chapter also includes summaries of the leading cases and IRS rulings, plus examples of how this area of the law applies to common fact patterns. Understanding Estate and Gift Taxation is designed primarily for law students, but it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of an estate and gift tax topic, beginning lawyers who intend to specialize in estate and gift taxation and estate planning, and experienced lawyers who wish to expand their practices into estate and gift taxation and estate planning. The book similarly would be useful to accountants who practice in these areas.

Estate Planning for What Matters Most

Author : Jeffrey A. Nirenstein
Publisher :
ISBN 13 : 9781732425309
Total Pages : pages
Book Rating : 4.4/5 (253 download)

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Book Synopsis Estate Planning for What Matters Most by : Jeffrey A. Nirenstein

Download or read book Estate Planning for What Matters Most written by Jeffrey A. Nirenstein and published by . This book was released on 2018-08 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: You will be introduced to these new approaches in our informative and comprehensive new book Estate Planning for What Matters Most: Pass on Your Wisdom and Priceless Moments. This book goes far deeper than most guides to estate planning, while still introducing new ways of thinking about your legacy in an easy-to-understand and readable fashion.If you are not 100% sure you have put the right plans in place to fully protect your assets and autonomy while addressing the needs of your modern family, this book is for you.

Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Kingdom of Denmark

Author : United States. Congress. Joint Committee on Taxation
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Kingdom of Denmark by : United States. Congress. Joint Committee on Taxation

Download or read book Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Kingdom of Denmark written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1984 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Major Estate and Gift Tax Issues

Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation
Publisher :
ISBN 13 :
Total Pages : 932 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Major Estate and Gift Tax Issues by : United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation

Download or read book Major Estate and Gift Tax Issues written by United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation and published by . This book was released on 1981 with total page 932 pages. Available in PDF, EPUB and Kindle. Book excerpt:

U. S. Master Estate and Gift Tax Guide

Author : CCH Tax Law Editors
Publisher : CCH
ISBN 13 : 9780808017714
Total Pages : 586 pages
Book Rating : 4.0/5 (177 download)

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Book Synopsis U. S. Master Estate and Gift Tax Guide by : CCH Tax Law Editors

Download or read book U. S. Master Estate and Gift Tax Guide written by CCH Tax Law Editors and published by CCH. This book was released on 2007-12 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH's U.S. Master Estate and Gift Tax Guide is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.

Highlights of Wisconsin's Inheritance, Estate and Gift Tax Laws

Author : Thomas M. Boykoff
Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Highlights of Wisconsin's Inheritance, Estate and Gift Tax Laws by : Thomas M. Boykoff

Download or read book Highlights of Wisconsin's Inheritance, Estate and Gift Tax Laws written by Thomas M. Boykoff and published by . This book was released on 1974 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxes on Incomes, Inheritances, and Gifts

Author : United States. Congress. Senate. Committee on the Judiciary
Publisher :
ISBN 13 :
Total Pages : 240 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Taxes on Incomes, Inheritances, and Gifts by : United States. Congress. Senate. Committee on the Judiciary

Download or read book Taxes on Incomes, Inheritances, and Gifts written by United States. Congress. Senate. Committee on the Judiciary and published by . This book was released on 1954 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considers amendment to the Constitution imposing limits on the power of Congress to tax incomes, estates and gifts. Includes Joint Committee Print "Constitutional Limitation on Federal Income, Estate, and Gift Tax Rates," 1952 (p. 59-110).