Author : William G. Gale,James R. Hines,Joel Slemrod
Publisher : Rowman & Littlefield
Page : 544 pages
File Size : 48,6 Mb
Release : 2011-07-01
Category : Political Science
ISBN : 0815719868
Rethinking Estate and Gift Taxation by William G. Gale,James R. Hines,Joel Slemrod Pdf
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.