| Rethinking Estate and Gift Taxation Contributor(s): Gale, William G. (Editor), Hines, James R. (Editor), Slemrod, Joel (Editor) |
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ISBN: 0815700695 ISBN-13: 9780815700692 Publisher: Brookings Institution Press OUR PRICE: $33.66 Product Type: Paperback Published: June 2001 Annotation: 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. |
| Additional Information |
| BISAC Categories: - Political Science | American Government - General - Business & Economics | Taxation - General - Political Science | Public Policy - Economic Policy |
| Dewey: 343.730 |
| LCCN: 2001002137 |
| Physical Information: 1.4" H x 5.96" W x 9.04" (1.56 lbs) 528 pages |
| Descriptions, Reviews, Etc. |
| Publisher 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 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. |