Rethinking Estate and Gift Taxation

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Author :
Publisher : Rowman & Littlefield
ISBN 13 : 0815719868
Total Pages : 529 pages
Book Rating : 4.8/5 (157 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 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.

A Matter of Life and Death

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

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Book Synopsis A Matter of Life and Death by : William G. Gale

Download or read book A Matter of Life and Death written by William G. Gale and published by . This book was released on 2001 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this report, they provide an overview of the estate tax debate. The report lays out the main features of estate and gift taxation in the U.S., describes and critiques the main components of the cases for and against the taxation of wealth transfers, and discusses possibilities for reform. The report shows that many arguments commonly made against the estate tax are demonstrably specious. To the extent that any of them are valid, they typically suggest reform rather than abolition. On the other hand, many arguments made in favor of the tax actually support maintaining some sort of wealth transfer tax, but not necessarily the existing version. The report is based on a longer draft, "Rethinking the Estate and Gift Taxation: An Overview," which contains all of the references and sources for the analysis reported here and which is available at http://www.brook.edu/views/papers/gale/20000728.htm. That paper in turn draws on the papers presented at the conference "Rethinking the Estate and Gift Tax," jointly sponsored by the Office of Tax Policy Research and Brookings, held at Brookings on May 4 and 5 of this year; information about the conference and papers may be obtained by accessing the Office of Tax Policy Research Web site at http://www.otpr.org.

Rethinking the Estate and Gift Tax

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Publisher :
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.:/5 (248 download)

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

Download or read book Rethinking the Estate and Gift Tax written by William G. Gale and published by . This book was released on 2001 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper surveys, integrates, and extends research on estate and gift taxes. The paper begins with information on features of U.S. transfer taxes, characteristics of recent estate tax returns, the evolution of transfer taxes, the role of such taxes in other countries, and theory and evidence concerning why people give intergenerational transfers. The next sections examine the incidence, equity, and efficiency of transfer taxes. Subsequent sections cover administrative issues and the effects on saving, labor supply, entrepreneurship, inter vivos gifts, charitable contributions, and capital gains realizations. The paper closes with a discussion of policy options and a short conclusion

The Estate Tax

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

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Book Synopsis The Estate Tax by : William G. Gale

Download or read book The Estate Tax written by William G. Gale and published by . This book was released on 2001 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following an acrimonious debate regarding estate taxes over the past several years, the Economic Growth and Tax Relief Reconciliation Act of 2001 reforms and cuts estate taxes through 2009, abolishes the tax in 2010, and then reinstates it in 2011. These changes make the taxation of transfers more complex and more uncertain, and will require policy makers to revisit estate tax issues in the near future. In this report, the authors provide an overview of issues and new research findings with regard to the estate tax, with special reference to papers found in Rethinking Estate and Gift Taxation, a book that they edited with James R. Hines Jr. that was published by the Brookings Institution Press in August 2001.

Federal Estate and Gift Taxation

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Publisher :
ISBN 13 :
Total Pages : 300 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Federal Estate and Gift Taxation by : W. Leslie Peat

Download or read book Federal Estate and Gift Taxation written by W. Leslie Peat and published by . This book was released on 1991 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Guide to Federal Estate and Gift Taxation

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Author :
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis A Guide to Federal Estate and Gift Taxation by : United States. Internal Revenue Service

Download or read book A Guide to Federal Estate and Gift Taxation written by United States. Internal Revenue Service and published by . This book was released on 1961 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Background Materials on Federal Estate and Gift Taxation

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Publisher :
ISBN 13 :
Total Pages : 732 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Background Materials on Federal Estate and Gift Taxation by : United States. Congress. House. Committee on Ways and Means

Download or read book Background Materials on Federal Estate and Gift Taxation written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 732 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Rethinking Estate and Gift Taxation

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Author :
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.

A Guide to Federal Estate and Gift Taxation

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Author :
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis A Guide to Federal Estate and Gift Taxation by :

Download or read book A Guide to Federal Estate and Gift Taxation written by and published by . This book was released on 1963 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Estate and Gift Taxation

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Author :
Publisher :
ISBN 13 :
Total Pages : 1346 pages
Book Rating : 4.:/5 (42 download)

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Book Synopsis Federal Estate and Gift Taxation by : Richard B. Stephens

Download or read book Federal Estate and Gift Taxation written by Richard B. Stephens and published by . This book was released on 1991 with total page 1346 pages. Available in PDF, EPUB and Kindle. Book excerpt: This treatise contains a comprehensive discussion of the estate and gift tax provisions of the IRC. Practical problems of estate and gift tax planning are analyzed in depth. Gift tax deductions and credits against estate taxes are examined in the work.

Federal Estate and Gift Taxation in a Nutshell

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Publisher :
ISBN 13 :
Total Pages : 586 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Federal Estate and Gift Taxation in a Nutshell by : John K. McNulty

Download or read book Federal Estate and Gift Taxation in a Nutshell written by John K. McNulty and published by . This book was released on 1989 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

Federal Estate and Gift Taxation in a Nutshell

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Publisher :
ISBN 13 :
Total Pages : 570 pages
Book Rating : 4.:/5 (44 download)

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Book Synopsis Federal Estate and Gift Taxation in a Nutshell by : John K. McNulty

Download or read book Federal Estate and Gift Taxation in a Nutshell written by John K. McNulty and published by . This book was released on 1979 with total page 570 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

Federal Estate and Gift Taxation

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Author :
Publisher : Aspen Publishers
ISBN 13 :
Total Pages : 650 pages
Book Rating : 4.:/5 (43 download)

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Book Synopsis Federal Estate and Gift Taxation by : Boris I. Bittker

Download or read book Federal Estate and Gift Taxation written by Boris I. Bittker and published by Aspen Publishers. This book was released on 1984 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fifth edition published in two separate vols ; fourth edition (1972) published in 1 v. under title : Federal income, estate, and gift taxation.

Understanding Estate and Gift Taxation

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Publisher :
ISBN 13 : 9780769881652
Total Pages : pages
Book Rating : 4.8/5 (816 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 . This book was released on 2015-05 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Perspectives on Suggested Revisions in Federal Estate and Gift Taxation

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Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Perspectives on Suggested Revisions in Federal Estate and Gift Taxation by : Richard B. Covey

Download or read book Perspectives on Suggested Revisions in Federal Estate and Gift Taxation written by Richard B. Covey and published by . This book was released on 1972 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Rethinking the Rationale for the Federal Estate, Gift, and Generation-skipping Transfer Taxes

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Publisher :
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.:/5 (76 download)

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Book Synopsis Rethinking the Rationale for the Federal Estate, Gift, and Generation-skipping Transfer Taxes by : Mark William Nickerson

Download or read book Rethinking the Rationale for the Federal Estate, Gift, and Generation-skipping Transfer Taxes written by Mark William Nickerson and published by . This book was released on 1979 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Estate and Gift Taxes

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Publisher :
ISBN 13 :
Total Pages : 184 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Federal Estate and Gift Taxes by : United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation

Download or read book Federal Estate and Gift Taxes written by United States. Department of the Treasury. Advisory Committee on Estate and Gift Taxation and published by . This book was released on 1947 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: