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Rethinking Estate and Gift Taxation download

Rethinking Estate and Gift Taxation download

Rethinking Estate and Gift Taxation by William G. Gale

Rethinking Estate and Gift Taxation
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Author: William G. Gale
Page Count: 528 pages
Published Date: 01 Jun 2001
Publisher: BROOKINGS INSTITUTION
Publication Country: Washington DC, United States
Language: English
Format: eBook
ISBN: 9780815700692
File size: 8 Mb
File Name: Rethinking.Estate.and.Gift.Taxation.pdf
Download Link: Rethinking Estate and Gift Taxation
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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.

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