Last edited by Meztirn
Monday, August 3, 2020 | History

6 edition of Rethinking Estate and Gift Taxation found in the catalog.

Rethinking Estate and Gift Taxation

by eds Joel Slemrod

  • 14 Want to read
  • 5 Currently reading

Published by Brookings Institution Press .
Written in English

    Subjects:
  • POLITICS & GOVERNMENT,
  • Taxation,
  • Law and legislation,
  • Gifts,
  • United States,
  • Political Science,
  • Politics / Current Events,
  • Public Policy - General,
  • Politics/International Relations,
  • Government - U.S. Government,
  • Taxation - General,
  • General,
  • Inheritance and transfer tax

  • Edition Notes

    ContributionsWilliam G. Gale (Editor), James R., Jr. Hines (Editor), Joel Slemrod (Editor)
    The Physical Object
    FormatPaperback
    Number of Pages350
    ID Numbers
    Open LibraryOL8049643M
    ISBN 100815700695
    ISBN 109780815700692

    Rethinking Estate and Gift Taxation Full Description: "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 . In Rethinking Estate and Gift Taxation, edited by William G. Gale, James R. Hines Jr., and Joel Slemrod, W ashingt on, DC: The Brookings Institution Press,Author: David Joulfaian.

    In this report, the authors provide an overview of issues and new research findings with regard to the estate tax, with special reference to papers found in Rethinking Estate and Gift Taxation, a.   36 See Stephens, et al., Federal Estate & Gift Taxation, footnotes , , and for more detail. 37 Treas. Reg. §(c)-1(e)(2). 38 Id. Christopher Pegg was admitted to The Florida Bar in He holds a bachelor’s degree and J.D. from Florida State University as well as an LL.M. in taxation from the University of Florida.

    Rethinking the Estate and Gift Tax: Overview William G. Gale, RETHINKING ESTATE AND GIFT TAXATION (BOOK), Brookings Institution Press, Forthcoming Number of . Search Tips. Phrase Searching You can use double quotes to search for a series of words in a particular order. For example, "World war II" (with quotes) will give more precise results than World war II (without quotes). Wildcard Searching If you want to search for multiple variations of a word, you can substitute a special symbol (called a "wildcard") for one or more letters.


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Rethinking Estate and Gift Taxation by eds Joel Slemrod Download PDF EPUB FB2

Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is. 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 Author: eds Joel Slemrod.

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.

ISBN: OCLC Number: Description: x, pages: illustrations ; 23 cm: 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. 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.

Rethinking the Estate and Gift Tax: Overview William G. Gale, RETHINKING ESTATE AND GIFT TAXATION (BOOK), Brookings Institution Press, Forthcoming 87 Pages Posted: 9 Mar Cited by: Rethinking Estate And Gift Taxation, By Eds Joel Slemrod.

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Get this from a library. Rethinking estate and gift taxation. [William G Gale; James R Hines; Joel Slemrod] -- 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.

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.

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. The estate tax in the United States is a tax on the transfer of the estate of a deceased person.

The tax applies to property that is transferred via a will or according to state laws of transfers that are subject to the tax can include those made through an intestate estate or trust, or the payment of certain life insurance benefits or financial account sums to. BVR's Business Valuation Issues in Estate and Gift Tax Case Law Compendium contains over court cases abstracts and full text opinions of cases involving tax disputes over estate and gift valuations.

The compendium includes court case digests written by. Rethinking Estate and Gift Taxation - Ebook written by William G. Gale, James R. Hines, Joel Slemrod.

Read this book using Google Play Books app on your PC, android, iOS devices. Download for offline reading, highlight, bookmark or take notes while you read Rethinking Estate and Gift Taxation. factors are constant), the proportion of gift to estate tax revenue in appears to be roughly the same (%) as before 4I.R.S.

Data Book, supra note 2, at 3, Table 2. 1 Redman: Rethinking the Progressive Estate and Gift Tax Published by [email protected], Author: Barbara Redman. The federal estate tax is a tax on property (cash, real estate, stock, or other assets) transferred from deceased persons to their heirs.

Only the wealthiest estates pay the tax because it is levied only on the portion of an estate’s value that exceeds a specified exemption level — $ million per person (effectively $ million per married couple) in [2]The estate tax limits the. The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy.

The move toward the common European market in raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. Compendium of Federal Estate Tax and Personal Wealth Studies—Additional Readings.

Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates Martha B.

Eller and Barry W. Johnson () Rethinking Estate and Gift Taxation William G. Gale, James R. Hines Jr., and Joel Slemrod (eds.) (). Barry Cushman. John P. Murphy Foundation Professor of Law Concurrent Professor of Political Science Concurrent Professor of History.

Office: Eck Hall of Law Phone: Email: [email protected] Staff Assistant: Beth Smith CV: View SSRN: View Barry Cushman came to Notre Dame in following fifteen years on the faculty at the University of Virginia. 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. William G. Gale is the Arjay and Frances Miller Chair in Federal Economic Policy in the Economic Studies Program at the Brookings Institution. His research focuses on tax policy, fiscal policy, pensions and saving behavior.

He is co-director of the Tax Policy Center, a joint venture of the Brookings Institution and the Urban Institute. Eugene Steuerle is an Institute fellow and the Richard B.

Fisher chair at the Urban Institute. Among past positions, he was deputy assistant secretary of the US Department of the Treasury for Tax Analysis (–89), president of the National Tax Association (–02), codirector of the Urban-Brookings Tax Policy Center, chair of the Technical Panel advising Social .Downloadable!

This paper surveys, integrates, and extends research on estate and gift taxes. The paper begins with information on features of U.S. transfer taxes, characteristics of recent estate tax returns, the evolution of transfer taxes, the role of such taxes in other countries, and theory and evidence concerning why people give intergenerational transfers.Discover Book Depository's huge selection of Jr James R Hines books online.

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