The First Step: Death Tax Reform : Hearing Before the Subcommittee on Tax, Finance, and Exports of the Committee on Small Business, House of Representatives, One Hundred Fifth Congress, Second Session, Washington, DC, March 25, 1998, Volume 4
United States, United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports
U.S. Government Printing Office, 1998 - Family-owned business enterprises - 102 pages
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analysis assets average avoidance and compliance Baldacci BARTLETT baseline Beach billion budget changes Committee compliance costs Congress consumer consumption expenditures consumption tax core inflation corporate cost of capital deflator Democrats Difference 0.0 dollar dynamic dynamic scoring effects elimination Emerging Business employment equations estate and gift estate tax estimates exogenous family business family-owned business federal death taxes Federal Estate federal funds rate Federal revenues FEGT repeal flat tax forecast interval Fullenbaum gift and estate Gift Tax government revenues heirs Heritage Foundation impact income tax inflation Institute for Small interest rates investment Macroeconomic Model Madam Chair McCaffery McNeill output Percent of Difference Pioneer Newspapers Producer Price Index productivity progressive tax provides reduction result revenue loss sector short-term simulation spend tax avoidance tax policy tax rate tax savings tax system taxation Taxpayer's Relief Act taxpayers testimony value-added tax variables Vice Chair SMITH wage rates Washington wealth transfer WEFA