The Federal Estate Tax
Title | The Federal Estate Tax PDF eBook |
Author | David Joulfaian |
Publisher | MIT Press |
Total Pages | 213 |
Release | 2024-02-06 |
Genre | Business & Economics |
ISBN | 026255111X |
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.
Effects of the Federal Estate Tax on Farms and Small Businesses
Title | Effects of the Federal Estate Tax on Farms and Small Businesses PDF eBook |
Author | United States. Congressional Budget Office |
Publisher | |
Total Pages | 60 |
Release | 2005 |
Genre | Family farms |
ISBN |
Rethinking Estate and Gift Taxation
Title | Rethinking Estate and Gift Taxation PDF eBook |
Author | William G. Gale |
Publisher | Rowman & Littlefield |
Total Pages | 544 |
Release | 2011-07-01 |
Genre | Business & Economics |
ISBN | 9780815719861 |
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.
Federal Estate and Gift Taxation in a Nutshell
Title | Federal Estate and Gift Taxation in a Nutshell PDF eBook |
Author | John K. McNulty |
Publisher | |
Total Pages | 586 |
Release | 1989 |
Genre | Law |
ISBN |
Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.
Coordination of State and Federal Inheritance, Estate, and Gift Taxes
Title | Coordination of State and Federal Inheritance, Estate, and Gift Taxes PDF eBook |
Author | United States. Advisory Commission on Intergovernmental Relations |
Publisher | |
Total Pages | 160 |
Release | 1961 |
Genre | Gifts |
ISBN |
Fundamentals of Federal Estate, Gift, and Generation-Skipping Taxes
Title | Fundamentals of Federal Estate, Gift, and Generation-Skipping Taxes PDF eBook |
Author | Anne-Marie Rhodes |
Publisher | West Academic Publishing |
Total Pages | 0 |
Release | 2017-05-03 |
Genre | Generation-skipping transfer tax |
ISBN | 9781634607629 |
Hardbound - New, hardbound print book.
Federal Taxation of Income, Estates, and Gifts
Title | Federal Taxation of Income, Estates, and Gifts PDF eBook |
Author | Boris I. Bittker |
Publisher | Warren Gorham & Lamont |
Total Pages | 852 |
Release | 1999 |
Genre | Gifts |
ISBN |
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.