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Rethinking Estate and Gift Taxation

Rethinking Estate and Gift Taxation

Paperback

Investing & FinanceGeneral Political ScienceUnited States Politics

ISBN10: 0815700695
ISBN13: 9780815700692
Publisher: Brookings Institution Press
Published: Jun 1 2001
Pages: 528
Weight: 1.56
Height: 1.40 Width: 5.96 Depth: 9.04
Language: English
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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United States Politics