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

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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.


A Good Tax

A Good Tax

Author: Joan Youngman

Publisher:

Published: 2016

Total Pages: 260

ISBN-13: 9781558443426

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In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.