Author: Publisher:
ISBN:
Category :
Languages : en
Pages : 225
Book Description
The Wealth Tax Act, 1963. 1986-87. The Wealth Tax Act (XV of 1963) with Wealth Tax Recovery Rules, 1969, Wealth Tax Rules, 1963 & Notifications
Author: The Wealth Tax Act : 1963 (XV of 1963) : with Wealth Tax Recovery Rules, 1969 : Wealth Tax Rules, 1963 and Notifications
Author: M. Zahur-Ud-DinThe Wealth Tax Act, XV of 1963 with Wealth Tax Recovery Rules, 1969, Wealth Tax Rules, 1963, and Notifications
Author: Mian Zahur-ud-dinPublisher:
ISBN:
Category : Wealth tax
Languages : en
Pages : 224
Book Description
Wealth Tax Act, 1963, Wealth Tax Rules, 1963
Author: PakistanPublisher:
ISBN: 9789698312428
Category : Property tax
Languages : en
Pages :
Book Description
Bulletin for International Fiscal Documentation
Author: International Bureau of Fiscal DocumentationPublisher:
ISBN:
Category : Finance
Languages : en
Pages : 644
Book Description
The Wealth-tax Act, 1963 (XV of 1963), as Modified Up to the 30th June 1972
Author: PakistanPublisher:
ISBN:
Category : Property tax
Languages : en
Pages : 31
Book Description
The Wealth-tax Act, 1963 [as Amended Upto 31st December 1979].
![The Wealth-tax Act, 1963 [as Amended Upto 31st December 1979]. PDF](https://books.google.com/books/content/images/frontcover/LIEMlQEACAAJ?fife=w80-h100)
Author: 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The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932.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.
Author: 
Author: