Rethinking Estate and Gift Taxation

By eds Joel Slemrod

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.

• Format: Paperback
• Language: English
• ISBN: 0815700695
• ISBN13: 9780815700692
• Release Date: June 2001
• Publisher: Brookings Institution Press
• Length: 528 Pages
• Weight: 1.60 lbs.
• Dimensions: 1.4" x 6.0" x 9.0"