Author: Thomas A. Barthold
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 88
Book Description
The objective of this paper is two-fold. First, we describe and compare the gift and bequest (estate) tax systems in the United States and Japan. Second, we use tax data to estimate the magnitude of intergenerational transfers. The magnitude of intergenerational transfers provides aid in determining how much outstanding wealth is obtained through intergenerational transfers, an issue of current controversy. In both Japan and the United States, a substantial portion of wealth, and especially of land in Japan, is bequeathed from one generation to the next.
Bequest Taxes and Accumulation of Household Wealth : U.S. - Japan Comparison
Author: Thomas A. Barthold
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 88
Book Description
The objective of this paper is two-fold. First, we describe and compare the gift and bequest (estate) tax systems in the United States and Japan. Second, we use tax data to estimate the magnitude of intergenerational transfers. The magnitude of intergenerational transfers provides aid in determining how much outstanding wealth is obtained through intergenerational transfers, an issue of current controversy. In both Japan and the United States, a substantial portion of wealth, and especially of land in Japan, is bequeathed from one generation to the next.
Publisher:
ISBN:
Category : Gifts
Languages : en
Pages : 88
Book Description
The objective of this paper is two-fold. First, we describe and compare the gift and bequest (estate) tax systems in the United States and Japan. Second, we use tax data to estimate the magnitude of intergenerational transfers. The magnitude of intergenerational transfers provides aid in determining how much outstanding wealth is obtained through intergenerational transfers, an issue of current controversy. In both Japan and the United States, a substantial portion of wealth, and especially of land in Japan, is bequeathed from one generation to the next.
The Political Economy of Tax Reform
Author: Takatoshi Ito
Publisher: University of Chicago Press
ISBN: 0226387003
Category : Business & Economics
Languages : en
Pages : 362
Book Description
The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.
Publisher: University of Chicago Press
ISBN: 0226387003
Category : Business & Economics
Languages : en
Pages : 362
Book Description
The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.
Comparison of the Tax Systems of the United States, the United Kingdom, Germany, and Japan
Description of Revenue Provisions Contained in the President's Fiscal Year ... Budget Proposal
Description of Revenue Provisions Contained in the President's Fiscal Year 2011 Budget Proposal, August 16, 2010
Author: United States. Congress. Joint Committee on Taxation
Publisher: Joint Committee on Taxation
ISBN:
Category : Business & Economics
Languages : en
Pages : 532
Book Description
NOTE: NO FURTHER DISCOUNT FOR THIS PRINT PRODUCT--OVERSTOCK SALE -- Significantly reduced list price This document, prepared by the staff of the Joint Committee on Taxation, provides a description and analysis of the revenue provisions modifying the Internal Revenue Code of 1986 (the "Code") that are contained in the President's fiscal year 2011 budget proposal, as submitted to the Congress on February 2010. The document generally follows the order of the proposals as included in the Department of the Treasury's explanation of the President's budget proposal. For each provision, there is a description of present law and the proposal (including effective date), a reference to relevant prior budget proposals or recent legislative action, and an analysis of policy issues related to the proposal.
Publisher: Joint Committee on Taxation
ISBN:
Category : Business & Economics
Languages : en
Pages : 532
Book Description
NOTE: NO FURTHER DISCOUNT FOR THIS PRINT PRODUCT--OVERSTOCK SALE -- Significantly reduced list price This document, prepared by the staff of the Joint Committee on Taxation, provides a description and analysis of the revenue provisions modifying the Internal Revenue Code of 1986 (the "Code") that are contained in the President's fiscal year 2011 budget proposal, as submitted to the Congress on February 2010. The document generally follows the order of the proposals as included in the Department of the Treasury's explanation of the President's budget proposal. For each provision, there is a description of present law and the proposal (including effective date), a reference to relevant prior budget proposals or recent legislative action, and an analysis of policy issues related to the proposal.
Description of Revenue Provisions Contained in the President's Fiscal Year 2010 Budget Proposal: Individual income tax and estate and gift tax provisions
Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 160
Book Description
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 160
Book Description
Comparative Tax Systems
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 200
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 200
Book Description
The Impact of Estate Taxes on Small and Family-owned Businesses
Author: United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 136
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 136
Book Description
Issues Presented by Proposals to Modify the Tax Treatment of Expatriation
Description and Analysis of Tax Proposals Relating to Savings and Investment (capital Gains, IRAs, and Estate and Gift Tax)
Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 164
Book Description
Distributed to some depository libraries in microfiche.
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 164
Book Description
Distributed to some depository libraries in microfiche.