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Rethinking Estate and Gift Taxation. J.スレムロド他編 相続税・贈与税を再考する
・ISBN 978-0-8157-0069-2 paper US$ 34.00
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| 著者・編者 | Gale, William G. / Hines, J. R., Jr. / Slemrod, J. (eds.), |
|---|---|
| 出版社 | (Brookings Institution Pr., US) |
| 出版年月 | 2001 |
| ページ数 | 350 pp. |
| 言語 | ENG |
| ニュース番号 | ＜475-315＞ |
解説
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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