Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 446
Book Description
Major Estate and Gift Tax Issues
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 446
Book Description
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 446
Book Description
Major estate and gift tax issues
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 444
Book Description
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 444
Book Description
Effects of the Federal Estate Tax on Farms and Small Businesses
Author: United States. Congressional Budget Office
Publisher:
ISBN:
Category : Family farms
Languages : en
Pages : 60
Book Description
Publisher:
ISBN:
Category : Family farms
Languages : en
Pages : 60
Book Description
Rethinking Estate and Gift Taxation
Author: William G. Gale
Publisher: Rowman & Littlefield
ISBN: 9780815719861
Category : Business & Economics
Languages : en
Pages : 544
Book Description
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.
Publisher: Rowman & Littlefield
ISBN: 9780815719861
Category : Business & Economics
Languages : en
Pages : 544
Book Description
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.
First session on S. 395, S. 404, S. 574, and S. 858, May 1, 1981
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 432
Book Description
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 432
Book Description
Guide to Busines Valuations
Author:
Publisher:
ISBN: 9781564334688
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781564334688
Category :
Languages : en
Pages :
Book Description
S. 23, S. 395, S. 404, S. 557, S. 574, S.858, and S. 995, June 5, 1981
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 492
Book Description
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 492
Book Description
Major Estate and Gift Tax Issues
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages :
Book Description
The Federal Estate Tax
Author: David Joulfaian
Publisher: MIT Press
ISBN: 026255111X
Category : Business & Economics
Languages : en
Pages : 213
Book Description
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.
Publisher: MIT Press
ISBN: 026255111X
Category : Business & Economics
Languages : en
Pages : 213
Book Description
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.
General Tax Reform: Estate and gift tax revision, February 27, 1973
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 196
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 196
Book Description