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Rethinking Estate and Gift Taxation
Eds Joel Slemrod (Author)
·
Brookings Institution Press
· Paperback
Rethinking Estate and Gift Taxation - Eds Joel Slemrod
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Origin: U.S.A.
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Synopsis "Rethinking Estate and Gift Taxation"
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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All books in our catalog are Original.
The book is written in English.
The binding of this edition is Paperback.
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