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ISBN: 0815700695Издательство: Brookings Institution Press
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. Contributors include Louis Kaplow (Harvard Law School), Barry Johnson, Jacob M. Mikow, Martha Britton Eller, and Chih-Chin Ho (Internal Revenue Service), Richard Schmalbeck (Duke University Law School), John Laitner (University of Michigan), James Poterba (MIT), Scott Weisbenner and Maria Perozek (Federal Reserve System), David...