Hidden Bibliographic Details
| Other authors / contributors: | Hines, James R.
Slemrod, Joel.
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| ISBN: | 0815719868
9780815719861
0815700695
9780815700692
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| Notes: | Print version record.
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| Summary: | 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 evas.
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| Other form: | Print version: Gale, William G. Rethinking Estate and Gift Taxation. Washington : Brookings Institution Press, ©2011 9780815700692
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