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Item Details
Title: RETHINKING ESTATE AND GIFT TAXATION
By: William G. Gale (Editor), James R. Hines Jr. (Editor), Joel Slemrod (Editor)
Format: Paperback

List price: £25.00
Our price: £22.50
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ISBN 10: 0815700695
ISBN 13: 9780815700692
Availability: Usually dispatched within 1-3 weeks.
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Publisher: BROOKINGS INSTITUTION
Pub. date: 1 May, 2001
Pages: 528
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.
Synopsis: 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.
Publication: US
Imprint: Brookings Institution
Returns: Returnable
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CRISIS IN TAX ADMINISTRATION (HB)
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HISTORICAL DICTIONARY OF FIGURE SKATING (HB)
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PRIVATE PENSIONS AND PUBLIC POLICIES
PRIVATE PENSIONS AND PUBLIC POLICIES (HB)
PRIVATE PENSIONS AND PUBLIC POLICIES (PB)
REBELLION, RASCALS, AND REVENUE
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RETHINKING ESTATE AND GIFT TAXATION
SETTING NATIONAL PRIORITIES (PB)
STUDIES IN INTERNATIONAL TAXATION (HB)
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TAX POLICY IN THE REAL WORLD
TAX POLICY IN THE REAL WORLD (HB)
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TAX PROGRESSIVITY AND INCOME INEQUALITY
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TAX PROGRESSIVITY AND INCOME INEQUALITY (PB)
TAX SYSTEMS (HB)
TAXATION AND MIGRATION (HB)
TAXATION IN THE GLOBAL ECONOMY (PB)
TAXES IN AMERICA
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TAXING CORPORATE INCOME IN THE 21ST CENTURY
TAXING CORPORATE INCOME IN THE 21ST CENTURY (HB)
TAXING CORPORATE INCOME IN THE 21ST CENTURY (PB)
TAXING OURSELVES (HB)
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THE EVOLVING PENSION SYSTEM (PB)
THE TAXATION OF MULTINATIONAL CORPORATIONS (HB)
THE TAXATION OF MULTINATIONAL CORPORATIONS (PB)

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