Analysis Of Estate And Gift Tax Changes In The Tax Reform Act Of 1976 PDF Download
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Author | : California Certified Public Accountants Foundation for Education and Research |
Publisher | : |
Total Pages | : 158 |
Release | : 1976 |
Genre | : Gifts |
ISBN | : |
Download Analysis of Estate and Gift Tax Changes in the Tax Reform Act of 1976 Book in PDF, ePub and Kindle
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 16 |
Release | : 1976 |
Genre | : Gifts |
ISBN | : |
Download Summary of H.R. 14844 Book in PDF, ePub and Kindle
Author | : U.S. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 16 |
Release | : 1976 |
Genre | : |
ISBN | : |
Download Summary of H.R.14844 the Proposed Estate and Gift Tax Reform Act of 1976... Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 80 |
Release | : 1976 |
Genre | : Gifts |
ISBN | : |
Download Analysis of Estate and Gift Tax Reform Book in PDF, ePub and Kindle
Author | : John H. McCord |
Publisher | : |
Total Pages | : 420 |
Release | : 1977 |
Genre | : Gifts |
ISBN | : |
Download 1976 Estate and Gift Tax Reform Book in PDF, ePub and Kindle
Author | : Thomas A. Caldwell |
Publisher | : |
Total Pages | : 46 |
Release | : 1976 |
Genre | : Gifts |
ISBN | : |
Download An Analysis of the Estate and Gift Tax Provision of the Tax Reform Act of 1976 Book in PDF, ePub and Kindle
Author | : David Joulfaian |
Publisher | : |
Total Pages | : 0 |
Release | : 2007 |
Genre | : |
ISBN | : |
Download The Federal Gift Tax Book in PDF, ePub and Kindle
The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932.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.
Author | : United States. Congress. Senate. Committee on Finance |
Publisher | : |
Total Pages | : 284 |
Release | : 1976 |
Genre | : Gifts |
ISBN | : |
Download Revision of Federal Estate Tax Law Book in PDF, ePub and Kindle
Author | : Max Gutierrez |
Publisher | : |
Total Pages | : 142 |
Release | : 1977 |
Genre | : Gifts |
ISBN | : |
Download The 1976 Estate and Gift Tax Reform Law Book in PDF, ePub and Kindle
Author | : Commerce Clearing House |
Publisher | : |
Total Pages | : 104 |
Release | : 1976 |
Genre | : Gifts |
ISBN | : |
Download Estate and Gift Tax Changes Under 1976 Tax Reform Book in PDF, ePub and Kindle