Rethinking Estate and Gift Taxation
William G. Gale, James R. Hines, Joel Slemrod
Brookings Institution Press, Jul 1, 2011 - Political Science - 528 pages
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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Elements of Federal Estate Taxation
Avoiding Federal Wealth Transfer Taxes
A Framework for Assessing Estate and Gift Taxation
Do Estate Taxes Reduce Saving?
Inequality and Wealth Accumulation Eliminating the Federal Gift and Estate Tax
The Impact of the Estate Tax on Wealth Accumulation and Avoidance Behavior
Charitable Giving in Life and at Death
Noncompliance with the Federal Estate Tax
The Distributional Burden of Taxing Estates and Unrealized Capital Gains at Death
Elderly Asset Management and Health