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00696nam ac200193 k 4500
000003884981
20220101120000
ta
060727s2001 us 000 eng
▼a 211070
▼c 211070
▼l WM0000005066
▼a KF6572
▼a KF6572
▼b R48
▼a Gale, William G.
▼a Rethinking Estate and Gift Taxation/
▼d Gale, William G.;
▼e Hines Jr., James R.
▼a Washington, D.C.:
▼b Brookings Institution Press,
▼c 2001.
▼a 515p.;
▼c 23cm.
▼a RETHINKING
▼a ESTATE
▼a GIFT
▼a TAXATION
▼a Inheritance and transfer tax
▼a Law and legislation
▼a United States
▼a Gifts
▼a Inheritance and transfer tax
▼a Tax planning
▼a Taxation
▼a Hines Jr., James R.
▼a 단행본
| 자료유형 : | 단행본 |
|---|---|
| 분류기호 : | KF6572 |
| 개인저자 : | Gale, William G. |
| 서명/저자사항 : | Rethinking Estate and Gift Taxation/ Gale, William G.; Hines Jr., James R. |
| 발행사항 : | Washington, D.C.: Brookings Institution Press, 2001. |
| 형태사항 : | 515p.; 23cm. |
| 개인저자 : | Hines Jr., James R. |
| 언어 | 영어 |
WMO200601208
권 호 :
발행년 : 2001
발행처 : Brookings Institution Press
서 명 : Rethinking Estate and Gift Taxation
목차
Elements of Federal Estate Taxation
Avoiding Federal Wealth Transfer Taxes
A Framework for Assessing Estate and Gift Taxation
Do Estate Taxes Reduce Saving?
Inequality and Wealth Accumulation : Eliminating the Federal Gift and Estate Tax
The Impact of the Estate Tax on Wealth Accumulation and Avoidance Behavior
Charitable Giving in Life and at Death
Noncompliance with the Federal Estate Tax
The Distributional Burden of Taxing Estates and Unrealized Capital Gains at Death
Elderly Asset Management and Health
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