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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भाषा अंग्रेज़ी ● स्वरूप PDF ● ISBN 9780815719861 ● संपादक William G. Gale & James R. Hines ● प्रकाशक Brookings Institution Press ● प्रकाशित 2011 ● डाउनलोड करने योग्य 3 बार ● मुद्रा EUR ● आईडी 6882332 ● कॉपी सुरक्षा Adobe DRM
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