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ISBN | 9780815700692 |
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Autor | Gale William G. |
Vydavatel | Brookings Inst |
Jazyk | english |
Väzba | Paperback |
Rok vydania | 2001 |
Počet strán | 528 |
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.