Author: Lafayette Blanchard GleasonPublisher:
ISBN:
Category : Gifts
Languages : en
Pages : 1552
Book Description
A Treatise on the Law of Inheritance Taxation and the Federal Estate and Gift Taxes
Author: Lafayette Blanchard GleasonPublisher:
ISBN:
Category : Gifts
Languages : en
Pages : 1552
Book Description
Federal Taxation of Income, Estates, and Gifts
Author: Boris I. BittkerPublisher: 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.
The United States Catalog
Author: Mary BurnhamPublisher:
ISBN:
Category : American literature
Languages : en
Pages : 1612
Book Description
The Federal Estate Tax
Author: David JoulfaianPublisher: 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.
California Law Review
Author: Law Books, 1876-1981
Author: R.R. Bowker CompanyPublisher: New York : R.R. Bowker Company
ISBN:
Category : Law
Languages : en
Pages : 1462
Book Description
Accountants' Index
Author: American Institute of Certified Public AccountantsPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 814
Book Description
Public Affairs Information Service Bulletin
Author: American Book Publishing Record Cumulative, 1876-1949
Author: R.R. Bowker Company. Department of BibliographyPublisher:
ISBN:
Category : United States
Languages : en
Pages : 936
Book Description
A Catalog for a Law Library of 15,000 Volumes
Author: Publisher:
ISBN:
Category : Law
Languages : en
Pages : 320
Book Description
"The catalog ... was made under the general direction of the writer and the immediate direction of Miss Elsie Basset ... by Jean Marie Christmas."--Preface.