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Brookings Institution Press Rethinking Estate and Gift Taxation

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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. 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.

Product Specifications

Colour
Grey
Format
paperback
Domain
Amazon UK
Release Date
01 June 2001
Listed Since
16 February 2007

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