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Gale, William G. (EDT)/ Hines, James R., Jr. (EDT)/ Slemrod, Joel (EDT)

Brookings Inst Pr

2001-6

528

$ 33.84

Pap

9780815700692

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发表于2024-09-16

Rethinking Estate and Gift Taxation epub 下載 mobi 下載 pdf 下載 txt 電子書下載 2024

Rethinking Estate and Gift Taxation pdf epub mobi txt 電子書下載 2024

圖書描述

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.

Rethinking Estate and Gift Taxation 下載 mobi epub pdf txt 電子書