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 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 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 Income Taxation of Trusts and Estates written by Alan S. Acker and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.
Download or read book The Political Economy of Tax Reform written by Takatoshi Ito and published by University of Chicago Press. This book was released on 2007-12-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.
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 Federal Taxation of Income Estates and Gifts written by Boris I. Bittker and published by Warren Gorham & Lamont. This book was released on 1999 with total page 852 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Download or read book Self employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book How to Know the Birds written by Ted Floyd and published by . This book was released on 2019 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In this elegant narrative, celebrated naturalist Ted Floyd guides you through a year of becoming a better birder. Choosing 200 top avian species to teach key lessons, Floyd introduces a new, holistic approach to bird watching and shows how to use the tools of the 21st century to appreciate the natural world we inhabit together whether city, country or suburbs." -- From book jacket.
Download or read book Life and Death Planning for Retirement Benefits written by Natalie B. Choate and published by . This book was released on 1996 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Charitable Giving and Tax Policy written by Gabrielle Fack and published by Oxford University Press. This book was released on 2016 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comparative and historical analysis of tax policies towards charitable giving in different countries that considers whether public policies actually boost private philanthropy.
Download or read book Medical and Dental Expenses written by and published by . This book was released on 1990 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Federal Gift Tax written by David Joulfaian and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
Download or read book The Taxation of Inheritance written by William John Shultz and published by . This book was released on 1926 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: History of inheritance tax in different parts of the world, overview of the theory of inheritance tax and analysis of the UK inheritance tax system.
Download or read book Estate Planning Smarts written by Deborah L. Jacobs and published by Djworking Unlimited. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed to raise people?s awareness of the need to plan for themselves and those they love. Whether they are tackling the subject for the first time or revising an existing plan, this book is an essential guide. Includes tax law changes effective in 2010 and how they apply to readers.
Download or read book Inheritance and Estate Taxes written by Paul Whittier Pinkerton and published by . This book was released on 1926 with total page 1082 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Treatise on the Law of Inheritance Taxation and the Federal Estate and Gift Taxes written by Lafayette Blanchard Gleason and published by . This book was released on 1925 with total page 1552 pages. Available in PDF, EPUB and Kindle. Book excerpt:
