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Description

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.

Product details

Published 01 Jul 2011
Format Ebook (PDF)
Edition 1st
Extent 528
ISBN 9780815719861
Imprint Brookings Institution Press
Publisher Bloomsbury Publishing

About the contributors

Anthology Editor

William G. Gale

Anthology Editor

James R. Hines

Anthology Editor

Joel Slemrod

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