Download or read book The Federal Estate Tax written by David Joulfaian and published by MIT Press. This book was released on 2024-02-06 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.

Download or read book Effects of the Federal Estate Tax on Farms and Small Businesses written by United States. Congressional Budget Office and published by . This book was released on 2005 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Rethinking Estate and Gift Taxation written by William G. Gale and published by Rowman & Littlefield. This book was released on 2011-07-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book American Recovery and Reinvestment Act of 2009 written by and published by CCH. This book was released on 2009 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Inheritance Tax Law written by Arthur Walker Blakemore and published by . This book was released on 1914 with total page 1510 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Inheritance Taxes of All the States written by Lee, Higginson & Co and published by . This book was released on 1911 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Inheritance Tax Information in Convenient Form written by Connecticut General Life Insurance Company and published by . This book was released on 1924 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Inheritance Tax Law written by Arthur Walker Blakemore and published by . This book was released on 1912 with total page 1394 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Inheritance Taxes for Investors written by Hugh Bancroft and published by . This book was released on 1911 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book New Jersey Inheritance and Estate Taxes written by David Beck and published by . This book was released on 1999 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Death by a Thousand Cuts written by Michael J. Graetz and published by Princeton University Press. This book was released on 2011-01-11 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This fast-paced book by Yale professors Michael Graetz and Ian Shapiro unravels the following mystery: How is it that the estate tax, which has been on the books continuously since 1916 and is paid by only the wealthiest two percent of Americans, was repealed in 2001 with broad bipartisan support? The mystery is all the more striking because the repeal was not done in the dead of night, like a congressional pay raise. It came at the end of a multiyear populist campaign launched by a few individuals, and was heralded by its supporters as a signal achievement for Americans who are committed to the work ethic and the American Dream. Graetz and Shapiro conducted wide-ranging interviews with the relevant players: members of congress, senators, staffers from the key committees and the Bush White House, civil servants, think tank and interest group representatives, and many others. The result is a unique portrait of American politics as viewed through the lens of the death tax repeal saga. Graetz and Shapiro brilliantly illuminate the repeal campaign's many fascinating and unexpected turns--particularly the odd end result whereby the repeal is slated to self-destruct a decade after its passage. They show that the stakes in this fight are exceedingly high; the very survival of the long standing American consensus on progressive taxation is being threatened. Graetz and Shapiro's rich narrative reads more like a political drama than a conventional work of scholarship. Yet every page is suffused by their intimate knowledge of the history of the tax code, the transformation of American conservatism over the past three decades, and the wider political implications of battles over tax policy.

Download or read book The Inheritance Tax written by Max West and published by New York : Columbia college. This book was released on 1893 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Inheritance Taxes for Investors written by Hubert Howe Bancroft and published by . This book was released on 1911 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Path to Prosperity written by Jason Furman and published by Rowman & Littlefield. This book was released on 2009-10-01 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its launch in 2006, the Hamilton Project at Brookings has produced extensive research on how to create a growing economy that benefits all Americans. Its pragmatic work aims to increase opportunities for broad-based wealth, economic security, and enduring growth. Path to Prosperity, the first book to emerge from the Hamilton Project, presents important and original work to that end. P ath to Prosperity focuses on three key criteria for fostering broadly shared economic growth: enhancing economic security, building a highly skilled work force, and reforming the tax system. Income security proposals offer methods for reforming unemployment insurance, protecting against the risk of reemployment at a lower wage after job loss, and improving incentives for retirement saving. Education proposals build human capital by improving each level of education, from preschool programs for poor children to graduate fellowships in math and science. The tax proposals seek to make taxation simpler, more progressive, and better suited to a global economy. Contributors include Roger C.Altman, Reuven S.Avi-Yonah, Jason E. Bordoff, Kimberly A. Clausing, Susan M. Dynarski, Molly E. Fifer, Richard B. Freeman, Jason Furman,William G. Gale,Austan Goolsbee, Robert Gordon, Jonathan Gruber,Thomas J. Kane, Lori Kletzer, Jeffrey R. Kling, Alan B. Krueger, Jens Ludwig, Peter R. Orszag, Howard F. Rosen, Robert Rubin, Isabel Sawhill, Judith E. Scott-Clayton, and Douglas O. Staiger.

Download or read book Digest of State Laws Relating to Inheritance and Estate Taxes 1938 written by United States. Bureau of the Census and published by . This book was released on 1939 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Inheritance Tax Laws of California written by California and published by . This book was released on 1905 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Law of Collateral Inheritance Legacy and Succession Taxes Embracing the American and Many English Decisions with Forms for New York State and an Appendix Giving the Statutes of New York Pennsylvania Maryland and Connecticut written by Benjamin Franklin. [from old catalog] Dos Passos and published by . This book was released on 1890 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: