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 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 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 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 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 Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932.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 General Tax Reform testimony from Administration and Public Witnesses Public Hearings Ninety third Congress First Session on the Subject of General Tax Reform March 30 April 2 1973 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1973 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Reform 1969 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1969 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considers H.R. 5250 and H.R. 202 and related bills, general proposals and policy recommendations, to close tax advantages for unearned income and provide larger tax deduction for families with handicapped or retarded children.

Download or read book Federal Estate and Gift Tax Reform written by Joseph H. Long and published by . This book was released on 1971 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The 1976 Estate and Gift Tax Reform Law written by Max Gutierrez and published by . This book was released on 1977 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Estate and Gift Tax After Tax Reform written by Michael J. Weinberger and published by . This book was released on 1977 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discussion of the federal estate and gift tax as affected by the Tax Reform Act of 1976.

Download or read book General Tax Reform testimony from Administration and Public Witnesses Public Hearings Ninety third Congress First Session written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1973 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Estate Gift Taxes written by CCH Incorporated and published by CCH. This book was released on 2008-04 with total page 1632 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Readings in Death and Gift Tax Reform written by and published by . This book was released on 1971 with total page 314 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 Federal Estate and Gift Taxation written by Richard B. Stephens and published by . This book was released on 1983 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rev. ed. of : Federal estate and gift taxation / Richard B. Stephens, Guy B. Maxfield, and Stephen A. Lind. 3rd ed. c1974.

Download or read book Federal Estate and Gift Taxes Explained Including Estate Planning written by and published by . This book was released on 1976 with total page 356 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: