Rethinking estate and gift taxation
Author(s)
Bibliographic Information
Rethinking estate and gift taxation
Brookings Institution Press, c2001
- : paper
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Note
Includes bibliographical references and index
Description and Table of Contents
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.
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by "Nielsen BookData"