Rethinking Estate and Gift Taxation

ISBN 10: 0815700695 / ISBN 13: 9780815700692

Published by Brookings Institution Press, 2001

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Synopsis:

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.

About the Authors: William G. Gale holds the Arjay and Frances Miller Chair in Federal Economic Policy at the Brookings Institution and is also director of The Retirement Security Project.

James R. Hines Jr. is the Richard A. Musgrave Collegiate Professor of Economics and the L. Hart Wright Collegiate Professor of Law at the University of Michigan.

Bibliographic Details

Title: Rethinking Estate and Gift Taxation
Publisher: Brookings Institution Press
Publication Date: 2001
Binding: paperback
Condition: Good