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01.Taxation and Tax Policy Issues
02.Taxation: 21st Century Issues and Challenges
03.Tax Havens: International Avoidance and Evasion
04.Corporate and International Taxation: Analyses and Reforms
05.Estate and Gift Taxes: Economics and History
06.Research and Experimentation Tax Credit
07.Taxation, Tax Policies and Income Taxes
08.Taxing the Wealthy: Arguments and Analysis
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Estate and Gift Taxes: Economics and History
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Editors: Jacob A. Hughes
Book Description:
The United States tax system includes a tax on assets held at death, the estate tax and the gift tax. Among key components of the estate and gift tax are the definition of its taxable base, tax rate and exemption level. A related argument is that the tax reduces the concentration of wealth and its perceived adverse consequences for society. Critics of the estate and gift tax make two major arguments: the estate and gift tax discourages savings and investments, and the tax imposes an undue burden on closely held family businesses. Critics also suggest that the estate and gift tax is flawed as a method of introducing progressivity because there are many methods of avoiding the tax, methods that are more available to very wealthy families. This book provides an explanation of how the tax operates, analyzes the arguments for and against the tax and discusses alternative policy options. (Imprint: Nova)

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Table of Contents:

Estate and Gift Taxes: Economic Issues;pp. 1-39
(Donald J. Marples, Jane G. Gravelle)

Estate Tax Options;pp. 41-68
(Jane G. Gravelle)

A History of Federal Estate, Gift, and Generation-Skipping Taxes;pp. 69-102
(John R. Luckey)

Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law;pp. 103-117
(John R. Luckey)

Asset Distribution of Taxable Estates: An Analysis;pp. 119-127
(Steven Maguire)

Estate Taxes and Family Businesses: Economic Issues;pp. 129-149
(Jane G. Gravelle, Steven Maguire)

State Estate and Gift Tax Revenue;pp. 151-159
(Steven Maguire)


      Economic Issues, Problems and Perspectives
   Binding: Hardcover
   Pub. Date: 2012 1st quarter
   Pages: 6 x 9 (NBC - G) 166pp.
   ISBN: 978-1-62100-516-2
   Status: AV
Status Code Description
AN Announcing
FM Formatting
PP Page Proofs
FP Final Production
EP Editorial Production
PR At Prepress
AP At Press
AV Available
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Estate and Gift Taxes: Economics and History