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