Distributional Effects of Taxes on Corporate Profits, Investment Income, and Estates

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Gifts--Taxation.

Gifts.

Income tax.

Inheritance and transfer tax.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2004

Summary:

Examines distributional effects of taxes on corporate profits, investment income, and estates. Discusses data on the distribution of income by type and class, shifting and incidence of taxes, and the effect of the savings response, including models of saving, special issues with the estate and gift tax, and empirical evidence

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress Congressional Research Service Distributional Effects of Taxes on Corporate Profits, Investment Income, and Estates

Publisher Number:

CRS-2004-GVF-0479

Access Restriction:

Restricted for use by site license