Introduction to Estate and Gift Taxes
Author | : |
Publisher | : |
Total Pages | : |
Release | : 2002 |
Genre | : Gifts |
ISBN | : |
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Author | : |
Publisher | : |
Total Pages | : |
Release | : 2002 |
Genre | : Gifts |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : 8 |
Release | : 2002 |
Genre | : |
ISBN | : |
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.
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.
Author | : David Joulfaian |
Publisher | : |
Total Pages | : 0 |
Release | : 2007 |
Genre | : |
ISBN | : |
The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932.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. Congressional Budget Office |
Publisher | : |
Total Pages | : 60 |
Release | : 2005 |
Genre | : Family farms |
ISBN | : |
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 28 |
Release | : 1985 |
Genre | : Gifts |
ISBN | : |
Author | : United States. Congress. Senate. Committee on Finance. Subcommittee on Estate and Gift Taxation |
Publisher | : |
Total Pages | : 492 |
Release | : 1981 |
Genre | : Gifts |
ISBN | : |
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.
Author | : Richard B. Stephens |
Publisher | : |
Total Pages | : 532 |
Release | : 1996 |
Genre | : Law |
ISBN | : |
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.