In this Book

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 evasion; and explore the effects of alternatives to estate taxation.

Table of Contents

  1. Front Cover
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  1. Title Page, Copyright
  2. pp. i-vi
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  1. Foreword
  2. Michael H. Armacost
  3. pp. vii-viii
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  1. Table of Contents
  2. pp. ix-xii
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  1. Overview
  2. William G. Gale and Joel Slemrod
  3. pp. 1-64
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  1. Elements of Federal Estate Taxation
  2. Barry W. Johnson, Jacob M. Mikow, and Martha Britton Eller; Comment by C. Eugene Steuerle
  3. pp. 65-112
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  1. Avoiding Federal Wealth Transfer Taxes
  2. Richard Schmalbeck; Comment by Jane Gravelle
  3. pp. 113-163
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  1. A Framework for Assessing Estate and Gift Taxation
  2. Louis Kaplow; Comment by Pierre Pestieau
  3. pp. 164-215
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  1. Do Estate Taxes Reduce Saving?
  2. William G. Gale and Maria G. Perozek; Comment by Roger H. Gordon
  3. pp. 216-257
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  1. Inequality and Wealth Accumulation: Eliminating the Federal Gift and Estate Tax
  2. John Laitner; Comment by Douglas Holtz-Eakin
  3. pp. 258-298
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  1. The Impact of the Estate Tax on Wealth Accumulation and Avoidance Behavior
  2. Wojciech Kopczuk and Joel Slemrod; Comment by Alan J. Auerbach
  3. pp. 299-349
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  1. Charitable Giving in Life and at Death
  2. David Joulfaian; Comment by James R. Hines Jr.
  3. pp. 350-374
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  1. Noncompliance with the Federal Estate Tax
  2. Martha Britton Eller, Brian Erard, and Chih-Chi N Ho; Comment by Kathleen McGarry
  3. pp. 375-421
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  1. The Distributional Burden of Taxing Estates and Unrealized Capital Gains at Death
  2. James M. Poterba and Scott Weisbenner; Comment by Leonard Burman
  3. pp. 422-456
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  1. Elderly Asset Management and Health
  2. Jonathan S. Feinstein and Chih-Chin Ho; Comment by Jonathan Skinner
  3. pp. 457-504
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  1. Contributors
  2. pp. 505-506
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  1. Index
  2. pp. 507-515
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  1. Back Cover
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Additional Information

ISBN
9780815719861
Related ISBN
9780815700692
MARC Record
OCLC
1132227409
Pages
528
Launched on MUSE
2020-01-01
Language
English
Open Access
No
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