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Rethinking Estate and Gift Taxation / William G. Gale, James R. Hines Jr., Joel Slemrod, editors.
- Format:
- Book
- Language:
- English
- Subjects (All):
- Tax planning--United States.
- Tax planning.
- Gifts--Taxation--United States.
- Gifts.
- Inheritance and transfer tax--United States.
- Inheritance and transfer tax.
- Gifts--Taxation--Law and legislation--United States.
- Inheritance and transfer tax--Law and legislation--United States.
- Physical Description:
- 1 online resource (x, 515 pages) : illustrations
- Place of Publication:
- Washington, District of Columbia : Brookings Institution Press, [2001]
- Summary:
- 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.
- Contents:
- Overview / William G. Gale and Joel B. Slemrod
- Elements of federal estate taxation / Barry W. Johnson, Jacob M. Mikow, and Martha Britton Eller ; comment by C. Eugene Steuerle
- Avoiding federal wealth transfer taxes / Richard Schmalbeck ; comment by Jane Gravelle
- A framework for assessing estate and gift taxation / Louis Kaplow ; comment by Pierre Pestieau
- Do estate taxes reduce saving? / William G. Gale and Maria G. Perozek ; comment by Roger H. Gordon
- Inequality and wealth accumulation : eliminating the federal gift and estate tax / John Laitner ; comment by Douglas Holtz-Eakin
- The impact of the estate tax on wealth accumulation and avoidance behavior / Wojciech Kopczuk and Joel B. Slemrod ; comment by Alan J. Auerbach
- Charitable giving in life and at death / David Joulfaian ; comment by James R. Hines, Jr.
- Noncompliance with the federal estate tax / Martha Britton Eller, Brian Erard, and Chih-Chin Ho ; comment by Kathleen McGarry
- The distributional burden of taxing estates and unrealized capital gains at death / James M. Poterba and Scott Weisbenner ; comment by Leonard Burman
- Elderly asset management and health / Jonathan S. Feinstein and Chih-Chin Ho ; comment by Jonathan Skinner.
- Notes:
- Includes bibliographical references and index.
- Description based on print version record.
- ISBN:
- 9780815719861
- 0815719868
- OCLC:
- 1132227409
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