Download or read book Estate and gift tax revision written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book General Tax Reform Estate and gift tax revision written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1973 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Major Estate and Gift Tax Issues written by United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation and published by . This book was released on 1981 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Revision of Federal Estate Tax Law written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1976 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Estate and Gift Tax Problems Arising from the Tax Reform Act of 1976 written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally and published by . This book was released on 1977 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Additional Estate and Gift Tax Issues written by United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation and published by . This book was released on 1982 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Introduction to Estate and Gift Taxes Publication 950 Revised March 2002 written by and published by . This book was released on 2002 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Estate and Gift Tax Hearings written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Perspectives on Suggested Revisions in Federal Estate and Gift Taxation written by Richard B. Covey and published by . This book was released on 1972 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Background and Description of Bills S 395 S 404 S 574 and S 858 Relating to Estate and Gift Taxes written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1981 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Estate and Gift Taxes written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Summary of H R 14844 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Summary of H R 14844 the Proposed Estate and Gift Tax Reform Act of 1976 written by U.S. House. Committee on Ways and Means and published by . This book was released on 1976 with total page 16 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 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 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.