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Rethinking Estate and Gift Taxation (Paperback: Illustrated: 528 pages)

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Product Details: Rethinking Estate and Gift Taxation

Foreword by:Michael H. Armacost
Editor:James R. Hines Jr., Joel B. Slemrod, Jr. Hines, James R., William G. Gale
Edited by:Jr. Hines, James R., Jr. JR. JR. JR. JR. Hines, James R., Jr. JR. JR. JR. JR. JR. Hines, James R.
Format:Paperback: Illustrated: 528 pages.
Publisher:Brookings Inst (06/01/2001)
ISBN:0815700695
ISBN13:9780815700692
Reading Level:

Publisher Notes: 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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