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Federal Taxation of Income, Estates, and Gifts

Federal Taxation of Income, Estates, and Gifts PDF Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
Languages : en
Pages : 852

Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

Federal Taxation of Income, Estates, and Gifts

Federal Taxation of Income, Estates, and Gifts PDF Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
Languages : en
Pages : 852

Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

Proposed Taxation of Individual and Corporate Incomes, Inheritances and Gifts

Proposed Taxation of Individual and Corporate Incomes, Inheritances and Gifts PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 364

Book Description
Considers (74) H.R. 8401, (74) H.R. 8402, (74) H.R. 8403.

Proposed Taxation of Individual and Corporate Incomes

Proposed Taxation of Individual and Corporate Incomes PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category :
Languages : en
Pages : 348

Book Description

Effects of the Federal Estate Tax on Farms and Small Businesses

Effects of the Federal Estate Tax on Farms and Small Businesses PDF Author: United States. Congressional Budget Office
Publisher:
ISBN:
Category : Family farms
Languages : en
Pages : 60

Book Description

Rethinking Estate and Gift Taxation

Rethinking Estate and Gift Taxation PDF Author: William G. Gale
Publisher: Rowman & Littlefield
ISBN: 9780815719861
Category : Business & Economics
Languages : en
Pages : 544

Book Description
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.

Individual retirement arrangements (IRAs)

Individual retirement arrangements (IRAs) PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Individual retirement accounts
Languages : en
Pages : 284

Book Description

Personal Income Taxation

Personal Income Taxation PDF Author: Henry C. Simons
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 264

Book Description

Self-employment Tax

Self-employment Tax PDF Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 12

Book Description

The Federal Estate Tax

The Federal Estate Tax PDF Author: David Joulfaian
Publisher: MIT Press
ISBN: 026255111X
Category : Business & Economics
Languages : en
Pages : 213

Book Description
A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.

Reforming Capital Taxation in Italy

Reforming Capital Taxation in Italy PDF Author: Luc Eyraud
Publisher: International Monetary Fund
ISBN: 1484371356
Category : Business & Economics
Languages : en
Pages : 25

Book Description
This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.
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