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Author :
Release : 1989
Genre : Decedents' estates
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Federal Estate and Gift Taxes by :
Download or read book Federal Estate and Gift Taxes written by . This book was released on 1989. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David Joulfaian
Release : 2024-02-06
Genre : Business & Economics
Kind : eBook
Book Rating : 11X/5 ( reviews)
Book Synopsis The Federal Estate Tax by : David Joulfaian
Download or read book The Federal Estate Tax written by David Joulfaian. This book was released on 2024-02-06. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.
Author : Richard B. Stephens
Release : 1991
Genre : Law
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Federal Estate and Gift Taxation by : Richard B. Stephens
Download or read book Federal Estate and Gift Taxation written by Richard B. Stephens. This book was released on 1991. Available in PDF, EPUB and Kindle. Book excerpt: This treatise contains a comprehensive discussion of the estate and gift tax provisions of the IRC. Practical problems of estate and gift tax planning are analyzed in depth. Gift tax deductions and credits against estate taxes are examined in the work.
Author : W. Leslie Peat
Release : 1991
Genre : Law
Kind : eBook
Book Rating : /5 ( reviews)
Book Synopsis Federal Estate and Gift Taxation by : W. Leslie Peat
Download or read book Federal Estate and Gift Taxation written by W. Leslie Peat. This book was released on 1991. Available in PDF, EPUB and Kindle. Book excerpt:
Author : William G. Gale
Release : 2011-07-01
Genre : Business & Economics
Kind : eBook
Book Rating : 861/5 ( reviews)
Book Synopsis Rethinking Estate and Gift Taxation by : William G. Gale
Download or read book Rethinking Estate and Gift Taxation written by William G. Gale. This book was released on 2011-07-01. Available in PDF, EPUB and Kindle. Book excerpt: 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.
