Gift Duty
Gift Duty

Author: South Australia. State Taxation Office

Publisher:

Published: 1979

Total Pages: 22

ISBN-13: 9780724354436

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Federal Estate and Gift Taxation
Federal Estate and Gift Taxation

Author: Richard B. Stephens

Publisher:

Published: 1996

Total Pages: 532

ISBN-13:

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This treatise contains a comprehensive discussion of the estate and gift tax provisions of the IRC. Practical problems of estate and gift tax planning are analyzed in depth. Gift tax deductions and credits against estate taxes are examined in the work.

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.