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.
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Produktdetaljer
ISBN
9780815719861
Publisert
2017
Utgiver
Vendor
Brookings Institution Press
Språk
Product language
Engelsk
Format
Product format
Digital bok
Forfatter