Rethinking Estate and Gift Taxation

Overview

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,...

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Overview

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.

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Product Details

  • ISBN-13: 9780815700692
  • Publisher: Brookings Institution Press
  • Publication date: 6/1/2001
  • Pages: 528
  • Product dimensions: 6.00 (w) x 9.00 (h) x 1.18 (d)

Meet the Author

William G. Gale is a vice president and director of the Brookings Institution's Economic Studies program, where he holds the Arjay and Frances Fearing Miller Chair in Federal Economic Policy. He is also founding codirector of the Tax Policy Center, a joint venture of the Brookings Institution and the Urban Institute. James R. Hines Jr. is professor of business economics and research director, Office of Tax Policy Research, University of Michigan. Joel Slemrod is Paul W. McCracken collegiate professor of business economics and public policy, professor of economics, and director, Office of Tax Policy Research, University of Michigan.

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Table of Contents

1 Overview 1
2 Elements of Federal Estate Taxation 65
Comment 108
3 Avoiding Federal Wealth Transfer Taxes 113
Comment 159
4 A Framework for Assessing Estate and Gift Taxation 164
Comment 205
5 Do Estate Taxes Reduce Saving? 216
Comment 248
6 Inequality and Wealth Accumulation: Eliminating the Federal Gift and Estate Tax 258
Comment 293
7 The Impact of the Estate Tax on Wealth Accumulation and Avoidance Behavior 299
Comment 344
8 Charitable Giving in Life and at Death 350
Comment 370
9 Noncompliance with the Federal Estate Tax 375
Comment 411
10 The Distributional Burden of Taxing Estates and Unrealized Capital Gains at Death 422
Comment 450
11 Elderly Asset Management and Health 457
Comment 499
Contributors 505
Index 507
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