Author: Charles L. Potter, Jr.Publisher: CCH
ISBN: 9780808019497
Category : Business & Economics
Languages : en
Pages : 840
Book Description
Guidebook to Pennsylvania Taxes
Author: Charles L. Potter, Jr.Publisher: CCH
ISBN: 9780808019497
Category : Business & Economics
Languages : en
Pages : 840
Book Description
Pennsylvania Intestate, Wills and Estates Acts of 1947
Author: Philip A. BregyPublisher:
ISBN:
Category : Probate law and practice
Languages : en
Pages : 1366
Book Description
Laws of the General Assembly of the Commonwealth of Pennsylvania
Author: PennsylvaniaLegislative Record
Author: Pennsylvania. General AssemblyPublisher:
ISBN:
Category : Legislative journals
Languages : en
Pages : 548
Book Description
Practice and Procedure in the Orphans' Court Division, Court of Common Pleas of Pennsylvania
Author: Publisher:
ISBN:
Category : Probate law and practice
Languages : en
Pages : 752
Book Description
Legislative Journal
Author: Pennsylvania. General Assembly. SenatePublisher:
ISBN:
Category : Bills, Legislative
Languages : en
Pages : 382
Book Description
Handbook on Will Drafting in Pennsylvania
Author: M. Paul SmithTax Overlapping in the United States, 1961
Author: United States. Advisory Commission on Intergovernmental RelationsPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 152
Book Description
Mason's Wisconsin Annotations, 1950 to Date
Author: Publisher:
ISBN:
Category : Annotations and citations (Law)
Languages : en
Pages : 1704
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.