Author: IndiaPublisher:
ISBN:
Category :
Languages : en
Pages : 173
Book Description
Law and Practice of Wealth-tax, Gift-tax, Companies (profits) Surtax (corrected Upto September 1967)
Author: IndiaLibrary of Congress Catalogs
Author: Library of CongressLibrary of Congress Catalog
Author: Library of CongressPublisher:
ISBN:
Category : Subject catalogs
Languages : en
Pages : 656
Book Description
A cumulative list of works represented by Library of Congress printed cards.
The Federal Gift Tax
Author: David JoulfaianPublisher:
ISBN:
Category :
Languages : en
Pages : 0
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The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932.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.
Subject Catalog
Author: Library of CongressPublisher:
ISBN:
Category : Catalogs, Subject
Languages : en
Pages : 652
Book Description
Bibliographic Guide to Government Publications
Author: New York Public Library. Research LibrariesPublisher:
ISBN:
Category : Government publications
Languages : en
Pages : 868
Book Description
National Union Catalog
Author: Publisher:
ISBN:
Category : Union catalogs
Languages : en
Pages : 616
Book Description
Includes entries for maps and atlases.
The National Union Catalog\
Author: The National union catalog, 1968-1972
Author: University of California Union Catalog of Monographs Cataloged by the Nine Campuses from 1963 Through 1967: Authors & titles
Author: University of California (System). Institute of Library ResearchPublisher:
ISBN:
Category : Library catalogs
Languages : en
Pages : 876
Book Description