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 evasion; and explore the effects of alternatives to estate taxation.
- ISBN10 0815719868
- ISBN13 9780815719861
- Publish Date 1 July 2011 (first published 1 June 2001)
- Publish Status Active
- Publish Country US
- Imprint Brookings Institution
- Format eBook
- Pages 528
- Language English