Preliminary Inventory of the General Records of the Treasury Department, Record Group 56 PDF Download

Author: United States. National Archives and Records Service
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 172

View

Book Description

Author: New Jersey. Division of Taxation
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1562

View

Book Description

Author: New Jersey. Division of Taxation
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 390

View

Book Description

Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 192

View

Book Description

Author: New Jersey. State Tax Dept
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1420

View

Book Description

Author: New Jersey Division of Taxation
Publisher: Hassell Street Press
ISBN: 9781013540769
Category :
Languages : en
Pages : 194

View

Book Description
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 848

View

Book Description

Author: Library of Congress. Exchange and Gift Division
Publisher:
ISBN:
Category : State government publications
Languages : en
Pages : 424

View

Book Description
June and Dec. issues contain listings of periodicals.

Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 172

View

Book Description

Author: David Joulfaian
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

View

Book Description
The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932.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.