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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. "
- Format: Pocket/Paperback
- ISBN: 9780815700692
- Språk: Engelska
- Antal sidor: 528
- Utgivningsdatum: 2001-06-01
- Förlag: Brookings Institution