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Rethinking The Estate And Gift Tax
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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.
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 529 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.
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 Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932.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.
Book Synopsis Rethinking Federal Housing Policy by : Edward Ludwig Glaeser
Download or read book Rethinking Federal Housing Policy written by Edward Ludwig Glaeser and published by A E I Press. This book was released on 2008 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Rethinking Federal Housing Policy: How to Make Housing Plentiful and Affordable, Edward L. Glaeser and Joseph Gyourko explain why housing is so expensive in some areas and outline a plan for making it more affordable.
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:
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.
Book Synopsis Rethinking the Economics of Land and Housing by : Josh Ryan-Collins
Download or read book Rethinking the Economics of Land and Housing written by Josh Ryan-Collins and published by Zed Books Ltd.. This book was released on 2017-02-28 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why are house prices in many advanced economies rising faster than incomes? Why isn’t land and location taught or seen as important in modern economics? What is the relationship between the financial system and land? In this accessible but provocative guide to the economics of land and housing, the authors reveal how many of the key challenges facing modern economies - including housing crises, financial instability and growing inequalities - are intimately tied to the land economy. Looking at the ways in which discussions of land have been routinely excluded from both housing policy and economic theory, the authors show that in order to tackle these increasingly pressing issues a major rethink by both politicians and economists is required.
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Book Synopsis Museums in a Time of Migration by : Pieter Bevelander
Download or read book Museums in a Time of Migration written by Pieter Bevelander and published by . This book was released on 2018-06-06 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Migration has, across time, contributed to the development and reshaping of societies and urban spaces. Today, migration movements have become a global phenomenon, where the number of countries affected--socially, economically and culturally--by migration is continually increasing. As in past times, the reasons why people move are varied and often intertwined. Sometimes it is about people fleeing poverty, war, ethnic conflicts, environmental disasters or different forms of persecution--for example religious. However, people also move for other reasons, such as work and studies in other countries, or out of curiosity and a sense of adventure. International migration and mobility have implications for many sectors in society, including the museum sector. To be in tune with the times and relevant to all citizens, the museum sector needs, more than ever, to address issues that transcend national borders. As important educational institutions often visited by, amongst others, schoolchildren, museums have the potential to affect our notions of the world. By making museums places for exploring and learning about both the past and the present of issues such as migration, mobility, transnational connections and human rights, they not only become more relevant as cultural institutions, but may also facilitate positive changes in how people relate to each other in the wider society--thereby ultimately contributing to society's sustainable development. This book seeks to contribute to the discussion about how museums can improve their engagement in issues of migration and becoming more inclusive. The book provides both relevant theoretical reflections and new and innovative empirical examples on museums' engagement in migration from several parts of the world. Several distinguished scholars and curators discuss and reflect on museums' perspectives, collecting practices, collaborations, and representations of migration.
Book Synopsis Rethink Property Investing, Fully Updated and Revised Edition by : Scott O'Neill
Download or read book Rethink Property Investing, Fully Updated and Revised Edition written by Scott O'Neill and published by John Wiley & Sons. This book was released on 2023-09-22 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: The definitive guide to building a profitable commercial property portfolio — now fully updated and revised Australia’s bestselling commercial property book, Rethink Property Investing, offers practical advice for any investor looking to move beyond traditional residential real estate and enter the profitable world of commercial properties. Leading investors Scott and Mina O’Neill show you how they retired at the age of 28 and now live off the income generated by their $75 million commercial property portfolio. This invaluable guide dispels the investing myths and demystifies complex property principles and strategies using a clear, straightforward, and easy-to-understand approach. This is the book Scott and Mina wished they had when they started out: an honest, no-nonsense handbook filled with practical examples, personal stories, expert advice and real-world information. Rethink Property Investing aims to help you earn enough passive income to retire early and enjoy your life — whether you’re a residential property investor looking to go to the next level or an experienced investor seeking a more advanced approach. Now fully updated and revised, this edition shares detailed new property examples and gives the lowdown on value-add opportunities and investment strategies like syndicates. Rethink Property Investing will show you how to: Build your own commercial property portfolio following 7 Easy Steps and the Top 5 Property Plays Follow the strategies Scott and Mina O'Neill used to build a $75 million portfolio in 12 years Maximise the performance of your existing property portfolio using proven techniques Understand how different commercial properties perform, especially in the current economic climate and with current interest rates Find the best commercial property opportunities available today so you can build a $200K passive income Learn how you can create wealth successfully through commercial property investing, using simple yet powerful strategies from two people who have been there and done that. From developing an investment mindset to financing and managing your property, Rethink Property Investing will guide you every step of the way.
Download or read book Eccentric Objects written by Jo Applin and published by Yale University Press. This book was released on 2012-10-30 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: In America during the 1960s, sculpture as an artistic practice underwent a series of radical transformations. Artists including Lee Bontecou, Claes Oldenburg, Lucas Samaras, H. C. Westermann, and Bruce Nauman offered alternative ways of imagining the three-dimensional object. The objects they created were variously described as erotic, soft, figurative, aggressive, bodily, or, in the words of the critic Lucy Lippard, "eccentric." Looking beyond the familiar and canonic artworks of the 1960s, the book challenges not only how we think about these artists, but how we learn to look at the more familiar narratives of 1960s sculpture, such as Pop and Minimalism. Ambivalent and disruptive, the work of this decade articulated a radical renegotiation—rejection, even—of contemporary paradigms of sculptural practice. This invigorating study explores that shift and the ways in which the kinds of work made in this period defied established categories and questioned the criteria for thinking about sculpture.
Book Synopsis Capital in the Twenty-First Century by : Thomas Piketty
Download or read book Capital in the Twenty-First Century written by Thomas Piketty and published by Harvard University Press. This book was released on 2017-08-14 with total page 817 pages. Available in PDF, EPUB and Kindle. Book excerpt: What are the grand dynamics that drive the accumulation and distribution of capital? Questions about the long-term evolution of inequality, the concentration of wealth, and the prospects for economic growth lie at the heart of political economy. But satisfactory answers have been hard to find for lack of adequate data and clear guiding theories. In this work the author analyzes a unique collection of data from twenty countries, ranging as far back as the eighteenth century, to uncover key economic and social patterns. His findings transform debate and set the agenda for the next generation of thought about wealth and inequality. He shows that modern economic growth and the diffusion of knowledge have allowed us to avoid inequalities on the apocalyptic scale predicted by Karl Marx. But we have not modified the deep structures of capital and inequality as much as we thought in the optimistic decades following World War II. The main driver of inequality--the tendency of returns on capital to exceed the rate of economic growth--today threatens to generate extreme inequalities that stir discontent and undermine democratic values if political action is not taken. But economic trends are not acts of God. Political action has curbed dangerous inequalities in the past, the author says, and may do so again. This original work reorients our understanding of economic history and confronts us with sobering lessons for today.
Book Synopsis The Labyrinth of Capital Gains Tax Policy by : Leonard Burman
Download or read book The Labyrinth of Capital Gains Tax Policy written by Leonard Burman and published by . This book was released on 1999 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: " Few issues in tax policy are as divisive as the capital gains tax. Should capital gains--the increase in value of assets such as stocks or businesses--be taxed at all? If so, when should they be taxed--when they are earned, or when they are realized? Should taxes be adjusted for inflation? And should gains be taxed at both the individual and corporate levels? In this book, Leonard Burman cuts through the political rhetoric to present the facts about capital gains. He begins by explaining the complex rules that govern the taxation of capital gains, examines the kinds of assets that produce them, and the factors that can lead to gains or losses. He then reviews the effects of capital gains taxation on saving and investment and considers the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system. "
Book Synopsis Taxing Immovable Property Revenue Potential and Implementation Challenges by : Mr.John Norregaard
Download or read book Taxing Immovable Property Revenue Potential and Implementation Challenges written by Mr.John Norregaard and published by International Monetary Fund. This book was released on 2013-05-29 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and widespread interest in property tax reform globally, and discusses the many policy and administrative issues that must be carefully considered as prerequisites for successful property tax reform.
Book Synopsis Beyond Privatopia by : Evan McKenzie
Download or read book Beyond Privatopia written by Evan McKenzie and published by Rowman & Littlefield Publishers. This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rise of residential private governance may be the most extensive and dramatic privatization of public life in U.S. history. Private communities, often called common interest developments, are now home to almost one-fifth of the U.S. population⿿indeed, many localities have mandated that all new development be encompassed in a CID. The ubiquity of private communities has changed the nature of local governance. Residents may like closer control of neighborhood services but may also find themselves contending with intrusions an elected government would not be allowed to make, like a ban on pets or yard decorations. And if things go wrong, the contracts residents must sign to purchase within the community give them little legal recourse. In Beyond Privatopia: Rethinking Residential Private Government, attorney and political science scholar Evan McKenzie explores emerging trends in private governments and competing schools of thought on how to operate them, from state oversight to laissez-faire libertarianism.
Book Synopsis Uncommon Ground: Rethinking the Human Place in Nature by : William Cronon
Download or read book Uncommon Ground: Rethinking the Human Place in Nature written by William Cronon and published by W. W. Norton & Company. This book was released on 1996-10-17 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt: A controversial, timely reassessment of the environmentalist agenda by outstanding historians, scientists, and critics. In a lead essay that powerfully states the broad argument of the book, William Cronon writes that the environmentalist goal of wilderness preservation is conceptually and politically wrongheaded. Among the ironies and entanglements resulting from this goal are the sale of nature in our malls through the Nature Company, and the disputes between working people and environmentalists over spotted owls and other objects of species preservation. The problem is that we haven't learned to live responsibly in nature. The environmentalist aim of legislating humans out of the wilderness is no solution. People, Cronon argues, are inextricably tied to nature, whether they live in cities or countryside. Rather than attempt to exclude humans, environmental advocates should help us learn to live in some sustainable relationship with nature. It is our home.
Book Synopsis The State of Affairs by : Esther Perel
Download or read book The State of Affairs written by Esther Perel and published by HarperCollins. This book was released on 2017-10-10 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: "A fresh look at infidelity, broadening the focus from the havoc it wreaks within a committed relationship to consider also why people do it, what it means to them, and why breaking up is the expected response to duplicity — but not necessarily the wisest one.” — LA Review of Books From iconic couples’ therapist and bestselling author of Mating in Captivity comes a provocative and controversial look at infidelity with practical, honest, and empathetic advice for how to move beyond it. An affair: it can rob a couple of their relationship, their happiness, their very identity. And yet, this extremely common human experience is so poorly understood. What are we to make of this time-honored taboo—universally forbidden yet universally practiced? Why do people cheat—even those in happy marriages? Why does an affair hurt so much? When we say infidelity, what exactly do we mean? Do our romantic expectations of marriage set us up for betrayal? Is there such a thing as an affair-proof marriage? Is it possible to love more than one person at once? Can an affair ever help a marriage? Perel weaves real-life case stories with incisive psychological and cultural analysis in this fast-paced and compelling book. For the past ten years, Perel has traveled the globe and worked with hundreds of couples who have grappled with infidelity. Betrayal hurts, she writes, but it can be healed. An affair can even be the doorway to a new marriage—with the same person. With the right approach, couples can grow and learn from these tumultuous experiences, together or apart. Affairs, she argues, have a lot to teach us about modern relationships—what we expect, what we think we want, and what we feel entitled to. They offer a unique window into our personal and cultural attitudes about love, lust, and commitment. Through examining illicit love from multiple angles, Perel invites readers into an honest, enlightened, and entertaining exploration of modern marriage in its many variations. Fiercely intelligent, The State of Affairs provides a daring framework for understanding the intricacies of love and desire. As Perel observes, “Love is messy; infidelity more so. But it is also a window, like no other, into the crevices of the human heart.”
