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 The Inheritance of Loss written by Kiran Desai and published by Open Road + Grove/Atlantic. This book was released on 2007-12-01 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: Winner of the National Book Critics Circle Award and the Man Booker Prize: An “extraordinary” novel “lit by a moral intelligence at once fierce and tender” (The New York Times Book Review). In a crumbling, isolated house at the foot of Mount Kanchenjunga in the Himalayas, an embittered old judge wants only to retire in peace. But his life is upended when his sixteen-year-old orphaned granddaughter, Sai, arrives on his doorstep. The judge’s chatty cook watches over the girl, but his thoughts are mostly with his son, Biju, hopscotching from one miserable New York restaurant job to another, trying to stay a step ahead of the INS. When a Nepalese insurgency threatens Sai’s new-sprung romance with her tutor, the household descends into chaos. The cook witnesses India’s hierarchy being overturned and discarded. The judge revisits his past and his role in Sai and Biju’s intertwining lives. In a grasping world of colliding interests and conflicting desires, every moment holds out the possibility for hope or betrayal. Published to extraordinary acclaim, The Inheritance of Loss heralds Kiran Desai as one of our most insightful novelists. She illuminates the pain of exile and the ambiguities of postcolonialism with a tapestry of colorful characters and “uncannily beautiful” prose (O: The Oprah Magazine). “A book about tradition and modernity, the past and the future—and about the surprising ways both amusing and sorrowful, in which they all connect.” —The Independent
Download or read book The Inheritance written by Mara E. Karlin and published by Brookings Institution Press. This book was released on 2021-12-14 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploring how the U.S. military can move beyond Iraq and Afghanistan Since the September 11, 2001, attacks, the U.S. military has been fighting incessantly in conflicts around the globe, often with inconclusive results. The legacies of these conflicts have serious implications for how the United States will wage war in the future. Yet there is a stunning lack of introspection about these conflicts. Never in modern U.S. history has the military been at war for so long. And never in U.S. history have such long wars demanded so much of so few. The legacy of wars without end include a military that feels the painful effects of war but often feels alone. The public is less connected to the military now than at any point in modern U.S. history. The national security apparatus seeks to pivot away from these engagements and to move on to the next threats—notably those emanating from China and Russia. Many young Americans question whether it even makes sense to invest in the military. At best, there are ad hoc, unstructured debates about Iraq or Afghanistan. Simply put, there has been no serious, organized stock-taking by the public, politicians, opinion leaders, or the military itself of this inheritance. Despite being at war for the longest continuous period in its history, the military is woefully unprepared for future wars. But the United States cannot simply hit the reset button. This book explores this inheritance by examining how nearly two decades of war have influenced civil-military relations, how the military goes to war, how the military wages war, who leads the military and who serves in it, how the military thinks about war, and above all, the enduring impact of these wars on those who waged them. If the U.S. military seeks to win in the future, it must acknowledge and reconcile with the inheritance of its long and inconclusive wars. This book seeks to help them do so.
Download or read book Inheritance written by Elizabeth Acevedo and published by HarperCollins. This book was released on 2022-05-03 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: They tell me to “fix” my hair. And by fix, they mean straighten, they mean whiten; but how do you fix this shipwrecked history of hair? In her most famous spoken-word poem, author of the Pura Belpré-winning novel-in-verse The Poet X Elizabeth Acevedo embraces all the complexities of Black hair and Afro-Latinidad—the history, pain, pride, and powerful love of that inheritance. Paired with full-color illustrations by artist Andrea Pippins in a format that will appeal to fans of Mahogany L. Browne’s Black Girl Magic or Jason Reynolds’s For Everyone, this poem can now be read in a vibrant package, making it the ideal gift, treasure, or inspiration for readers of any age.
Download or read book The Law of Succession written by Miriam Anderson and published by Editorial CSIC - CSIC Press. This book was released on 2011 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: Preface Contents Abbreviations i Authors i part i Harmonization of Succession Law in Europe: The Current Debate chapter 1 Need and Opportunity of Convergence in European Succession Laws Walter Pintens chapter 2 Testamentary Freedom or Forced Heirship? Balancing Party Autonomy and the Protection of Family Members Andrea Bonomi part ii New Trends in Catalan Succession Law chapter 3 Between Tradition and Modernisation: A General Overview of the Catalan Succession Law Reform Esther Arroyo Amayuelas - Miriam Anderson chapter 4 Testamentary Freedom and Its Limits Esteve Bosch Capdevila chapter 5 Freedom of Testation, Compulsory Share and Disinheritance Based on Lack of Family Relationship Antoni Vaquer Aloy chapter 6 Freedom of Testation Versus Freedom to Enter Into Succession Agreements and Transaction Costs Susana Navas Navarro part iii National Perspectives on the Law of Succession in the 21st Century chapter 7 Freedom of Testation in England and Wales Roger Kerridge chapter 8 Law of Succession and Testamentary Freedom in Germany A. Röthel chapter 9 The Law of Succession in Hungary Zoltán Csehi chapter 10 Freedom of Testation in Italy Andrea Fusaro chapter 11 Acquisition of Property by Succession in Dutch Law. Tradition between Autonomy and Solidarity in a Changing Society J. Michael Milo chapter 12 The Norwegian Approach to Forced Share, the Surviving Spouse's Position and Irrevocable Wills Peter Hambro chapter 13 Restraints on Freedom of Testation in Scottish Succession Law Eric Clive chapter 14 Freedom of Testation in Slovenia Suzana Kraljić chapter 15 Freedom of Testation, Legal Inheritance Rights and Public Order under Spanish Law Sergio Cámara Lapuente.
Download or read book The Beneficiary written by Janny Scott and published by Penguin. This book was released on 2020-04-14 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: A NEW YORK TIMES NOTABLE BOOK OF THE YEAR "[A] poignant addition to the literature of moneyed glamour and its inevitable tarnish and decay…like something out of Fitzgerald or Waugh."—The New Yorker A parable for the new age of inequality: part family history, part detective story, part history of a vanishing class, and a vividly compelling exploration of the degree to which an inheritance—financial, cultural, genetic—conspired in one person's self-destruction. Land, houses, and money tumbled from one generation to the next on the eight-hundred-acre estate built by Scott's investment banker great-grandfather on Philadelphia's Main Line. There was an obligation to protect it, a license to enjoy it, a duty to pass it on—but it was impossible to know in advance how all that extraordinary good fortune might influence the choices made over a lifetime. In this warmly felt tale of an American family's fortunes, journalist Janny Scott excavates the rarefied world that shaped her charming, unknowable father, Robert Montgomery Scott, and provides an incisive look at the weight of inheritance, the tenacity of addiction, and the power of buried secrets. Some beneficiaries flourished, like Scott's grandmother, Helen Hope Scott, a socialite and celebrated horsewoman said to have inspired Katherine Hepburn's character in the play and Academy Award-winning film The Philadelphia Story. For others, including the author's father, she concludes, the impact was more complex. Bringing her journalistic talents, light touch, and crystalline prose to this powerful story of a child's search to understand a parent's puzzling end, Scott also raises questions about our new Gilded Age. New fortunes are being amassed, new estates are being born. Does anyone wonder how it will all play out, one hundred years hence?
Download or read book The Law of Inheritance written by Yasser Abdellatif and published by Arab List. This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This lyrical novel tells the story of a young man living in Egypt in the 1990s, a time of great turmoil. We see student riots at Cairo University, radical politics, and the first steps towards the making of a writer. But his story is not told in isolation: through his experiences and memories Yasser Abdellatif also unfolds the experiences of his Nubian family through the epochal changes the country underwent in the twentieth-century. The symphonic four-part text presents us with narratives of Egyptian identity, a constant knitting and unravelling that moves us back and forth through time, as the reader slides and leaps across the shifting tectonic plates of Abdellatif's vignettes, his immaculately limpid prose poetry bringing forth the same questions. Nobody quite belongs in Cairo, it seems, but at the same time none of them belongs anywhere else: a relative emigrates from his Nubian village to the Cairo of the 1930s, where Italian fascists chase him through the streets and into a Maltese exile, only for him to return and make his way back South to the homeland he left. Another relative falls into religious esotericism and later madness, spinning away from Cairo and back to the wasteland of a village relocated after it had been flooded by the Aswan Dam. Meanwhile, in the 1990s, students fight security forces and binge on pills amid the dysfunctional remnants of a centralized state whose gravitational pull uprooted their parents and offered the possibility of assimilation into a national identity. Through the clear sky of Abdellatif's novel his characters, the spaces they call home, their way-stations, and even the nation that contains them all are a murmuration of starlings, held together and apart forever.
Download or read book Inheritance A Novel written by Lan Samantha Chang and published by W. W. Norton & Company. This book was released on 2005-08-17 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: Spanning seven decades and set in China and America against a backdrop of political chaos and social upheaval, this arresting debut novel tells a timeless story of familial devotion undermined by deceit and passion and rebuilt by memory. In 1931, abandoned after their mother's suicide, the young Junan and her sister, Yinan, make a pact never to leave each other. The two girls are inseparable—until Junan enters into an arranged marriage and finds herself falling in love with her soldier husband. When the Japanese invade China, Junan and her husband are separated. Unable to follow him to the wartime capital, Junan makes the fateful decision to send her sister after him. Inheritance traces the echo of betrayal through generations and explores the elusive nature of trust.
Download or read book Signal Fires written by Dani Shapiro and published by Knopf. This book was released on 2022-10-18 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: NATIONAL BEST SELLER • From the beloved author of Inheritance: "a haunting, moving, and propulsive exploration of family secrets” (Meg Wolitzer, author of The Interestings) Two families. One night. A constellation of lives changed forever. A TIME Best Fiction Book of the Year • A Washington Post Notable Work of Fiction • A Real Simple Best Book of the Year An ancient majestic oak stands beneath the stars on Division Street. And under the tree sits Ben Wilf, a retired doctor, and ten-year-old Waldo Shenkman, a brilliant, lonely boy who is pointing out his favorite constellations. Waldo doesn’t realize it but he and Ben have met before. And they will again, and again. Across time and space, and shared destiny. Division Street is full of secrets. An impulsive lie begets a secret—one which will forever haunt the Wilf family. And the Shenkmans, who move into the neighborhood many years later, bring secrets of their own.. Spanning fifty kaleidoscopic years, on a street—and in a galaxy—where stars collapse and stories collide, these two families become bound in ways they never could have imagined. Urgent and compassionate, Signal Fires is a magical story for our times, a literary tour de force by a masterful storyteller at the height of her powers. A luminous meditation on family, memory, and the healing power of interconnectedness.
Download or read book Inheritance written by Malinda Lo and published by Little, Brown Books for Young Readers. This book was released on 2013-09-24 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reese and David are not normal teens-not since they were adapted with alien DNA by the Imria, an extraterrestrial race that has been secretly visiting Earth for decades. Now everyone is trying to get to them: the government, the Imria, and a mysterious corporation that would do anything for the upper hand against the aliens. Beyond the web of conspiracies, Reese can't reconcile her love for David with her feelings for her ex-girlfriend, Amber, an Imrian. But Reese's choice between two worlds will play a critical role in determining the future of humanity, the Imria's place in it, and the inheritance she and David will bring to the universe. In this gripping sequel to Adaptation, Malinda Lo brings a thoughtful exploration of adolescence, sexuality, and "the other" to a science-fiction thriller that is impossible to put down.
Download or read book Inheritance from Mother written by Minae Mizumura and published by Other Press, LLC. This book was released on 2017-05-02 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: A “must-read . . . gorgeous and intimate” novel that demystifies the idea of the selfless Japanese mother and the adult daughter honor-bound to care for her (Washington Post) Mitsuki Katsura, a Japanese woman in her mid-50s, is a French-language instructor at a private university in Tokyo. Her husband, whom she met in Paris, is a professor at another private university. He is having an affair with a much younger woman. In addition to her husband’s infidelity, Mitsuki must deal with her ailing 80-something mother, a demanding, self-absorbed woman who is far from the image of the patient, self-sacrificing Japanese matriarch. Mitsuki finds herself dreaming of the day when her mother will finally pass on. While doing everything she can to ensure her mother’s happiness, she grows weary of the responsibilities of a doting daughter and worries she is sacrificing her chance to find fulfillment in her middle age. Inheritance from Mother not only offers insight into a complex and paradoxical culture, but is also a profound work about mothers and daughters, marriage, old age, and the resilience of women.
Download or read book Islamic Law written by Mashood A. Baderin and published by Oxford University Press, USA. This book was released on 2021 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: Islamic law is one of the major legal systems in the world today, yet it is often misunderstood, particularly in the West. This book provides a critical overview of the theory, scope, and practice of Islamic law, taking into account both classical and modern scholarly perspectives in examining the various facets of this key legal system.
Download or read book American Royals Inheritance A Prequel Novella written by Katharine McGee and published by Random House Books for Young Readers. This book was released on 2022-05-03 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New York Times bestselling series returns in this heart-stopping prequel novella. Ever wonder how our future queen fell for her bodyguard? Or how Prince Jefferson and his sister’s best friend got caught in a love triangle for the ages? Grab your royal invitation and we’ll show you the night that started it all. Princess Beatrice realizes what’s expected of her as heir apparent—and it is not riding in cars, alone, with her Revere Guard. But what the Crown doesn’t know won’t hurt it…right? Princess Samantha is already bored of her own graduation party. She swears she isn’t looking for trouble, but when the king and queen are away, the spare will play…. Nina never dreamed of acting on her feelings for Prince Jefferson. Tonight, though, anything seems possible: even a prince and a commoner. Meanwhile, Daphne is hiding more than one secret beneath her perfect exterior. A royal party might just be the window of opportunity she needs—until everything comes crashing down. Will this be an evening of new beginnings, or will it mark the end of an era? Set before the events of New York Times bestseller American Royals, this brand-new story offers a glimpse of your favorite royal family as you've never seen them before, just in time for the release of American Royals III: Rivals!
Download or read book Inheritance of Loss written by Yukiko Koga and published by University of Chicago Press. This book was released on 2016-11-28 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Inheritance of Loss, anthropologist Yukiko Koga tackles complex questions of how two nations previously at war come to terms with their troubled past. Her site is Northeast China, where Japan s imperial ambitions were pursued to devastating and murderous ends in the twentieth century. There the landscape, which is still peppered with missiles and unexploded chemical weapons from the war, is the backdrop for refurbished imperial architecture and revived Japanese businesses. But the national wounds of China and Japan s history problem cannot be stitched together solely through international trade. The author shows why mutual recognition of wartime atrocities is the only thing that can allay the persistent and sporadically explosive tensions between two of the most powerful countries in the Eastern hemisphere. A milestone in memory studies that incorporates sorely needed attention to materiality and political economy, Inheritance of Loss shows just how crucial imperial legacies will continue to be despite China s and Japan s attempts to leave the past behind in pursuit of a more prosperous future."
Download or read book A Dark Inheritance written by Brooke N. Newman and published by Yale University Press. This book was released on 2018-08-28 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: A major reassessment of the development of race and subjecthood in the British Atlantic Focusing on Jamaica, Britain’s most valuable colony in the Americas by the mid-eighteenth century, this book explores the relationship between racial classifications and the inherited rights and privileges associated with British subject status. Brooke Newman reveals the centrality of notions of blood and blood mixture to evolving racial definitions and sexual practices in colonial Jamaica and to legal and political debates over slavery and the rights of imperial subjects on both sides of the Atlantic. Weaving together a diverse range of sources, Newman shows how colonial racial ideologies rooted in fictions of blood ancestry at once justified permanent, hereditary slavery for Africans and barred members of certain marginalized groups from laying claim to British liberties on the basis of hereditary status. This groundbreaking study demonstrates that challenges to an Atlantic slave system underpinned by distinctions of blood had far-reaching consequences for British understandings of race, gender, and national belonging.
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.
