Estate Duty Saving and Capital Gains Tax, Including the Incidence of Stamp Duty, Income and Corporation Taxes PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Estate Duty Saving and Capital Gains Tax, Including the Incidence of Stamp Duty, Income and Corporation Taxes PDF full book. Access full book title Estate Duty Saving and Capital Gains Tax, Including the Incidence of Stamp Duty, Income and Corporation Taxes by J. Brian Morcom. Download full books in PDF and EPUB format.
Author: J. Brian Morcom
Publisher:
ISBN: 9780406527042
Category : Estate planning
Languages : en
Pages : 463
Get Book Here
Book Description
Author: J. Brian Morcom
Publisher:
ISBN: 9780406527042
Category : Estate planning
Languages : en
Pages : 463
Get Book Here
Book Description
Author: J. Brian Morcom
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 140
Get Book Here
Book Description
Author: John Brian Morcom
Publisher: Butterworths
ISBN: 9780406527035
Category : Inheritance and transfer tax
Languages : en
Pages : 89
Get Book Here
Book Description
Author: John Brian Morcom
Publisher:
ISBN:
Category :
Languages : en
Pages : 460
Get Book Here
Book Description
Author: John Brian MORCOM
Publisher:
ISBN:
Category :
Languages : en
Pages : 415
Get Book Here
Book Description
Author: United States. Department of the Treasury. Tax Advisory Staff of the Secretary
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 222
Get Book Here
Book Description
Author: Robert Michael Walters
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 96
Get Book Here
Book Description
Author: Cedric Thomas Sandford
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 84
Get Book Here
Book Description
Author: United States. Congressional Budget Office
Publisher:
ISBN:
Category : Family farms
Languages : en
Pages : 60
Get Book Here
Book Description
Author: James M. Poterba
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 56
Get Book Here
Book Description
The 1998 Survey of Consumer Finances provides information on household wealth ownership that can be used to estimate the effect of changing the Unified Estate and Gift Tax Credit on estate tax revenues. The survey also includes data on the prices at which assets were purchased, along with information on their market values. This makes it possible to compare the revenue yield and the distributional consequences of taxing estates with those of taxing unrealized capital gains on assets held by individuals who die. This paper uses data from the Survey of Consumer Finances to estimate the revenue effects of changes in both estate tax provisions and capital gains tax rules. It finds that among those with small estates ($1 million or less), taxing capital gains at death would collect more revenue than the current estate tax from roughly half of the decedents. For those with larger estates, replacing the estate tax with a tax on unrealized gains at death would result in a substantial reduction in total tax payments. The revenue estimates and distributional analyses assume no change in the current capital gains realization behavior of taxpayers, even if the tax law changes. This is an important limitation, and the paper notes several directions for further research that might help to relax this assumption.
