Does Estate Taxation Stimulate Life Insurance Demand?
Does Estate Taxation Stimulate Life Insurance Demand?

Author: Feng Huang

Publisher:

Published: 2016

Total Pages: 31

ISBN-13:

DOWNLOAD EBOOK

Though life insurance generally benefits from exemption of estate taxation, the relationship between the desire of avoiding estate tax and life insurance demand has seldom been examined in the literature. Following the propagation of an unanticipated but highly credible hearsay on the implementation of estate tax pilot programme in November of 2012 in Shenzhen, China, we collected monthly premium data for Shenzhen and ten control regions for the period preceding and following the emergence of the hearsay pilot which is treated as a quasi-natural experiment. The positive and statistically significant effect of estate tax on life insurance demand has been found via paired comparisons and regression analyses. In addition, we find that inflation significantly decreases life insurance demand in China.

Rethinking Estate and Gift Taxation
Rethinking Estate and Gift Taxation

Author: William G. Gale

Publisher: Rowman & Littlefield

Published: 2011-07-01

Total Pages: 544

ISBN-13: 9780815719861

DOWNLOAD EBOOK

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.

Model Rules of Professional Conduct
Model Rules of Professional Conduct

Author: American Bar Association. House of Delegates

Publisher: American Bar Association

Published: 2007

Total Pages: 216

ISBN-13: 9781590318737

DOWNLOAD EBOOK

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.