Research Catalog

Rethinking estate and gift taxation

Title
Rethinking estate and gift taxation / William G. Gale, James R. Hines Jr., Joel Slemrod, editors.
Publication
Washington, D.C. : Brookings Institution Press, c2001.

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Details

Additional Authors
  • Gale, William G.
  • Hines, James R., Jr., 1958-
  • Slemrod, Joel.
Description
x, 515 p. : ill.; 23 cm.
Subject
  • Inheritance and transfer tax > Law and legislation > United States
  • Gifts > Taxation > Law and legislation > United States
  • Inheritance and transfer tax > United States
  • Gifts > Taxation > United States
  • Tax planning > United States
Bibliography (note)
  • Includes bibliographical references and index.
Contents
Overview / William G. Gale and Joel B. Slemrod -- Elements of federal estate taxation / Barry W. Johnson, Jacob M. Mikow, and Martha Britton Eller ; comment by C. Eugene Steuerle -- Avoiding federal wealth transfer taxes / Richard Schmalbeck ; comment by Jane Gravelle -- A framework for assessing estate and gift taxation / Louis Kaplow ; comment by Pierre Pestieau -- Do estate taxes reduce saving? / William G. Gale and Maria G. Perozek ; comment by Roger H. Gordon -- Inequality and wealth accumulation : eliminating the federal gift and estate tax / John Laitner ; comment by Douglas Holtz-Eakin -- The impact of the estate tax on wealth accumulation and avoidance behavior / Wojciech Kopczuk and Joel B. Slemrod ; comment by Alan J. Auerbach -- Charitable giving in life and at death / David Joulfaian ; comment by James R. Hines, Jr. -- Noncompliance with the federal estate tax / Martha Britton Eller, Brian Erard, and Chih-Chin Ho ; comment by Kathleen McGarry -- The distributional burden of taxing estates and unrealized capital gains at death / James M. Poterba and Scott Weisbenner ; comment by Leonard Burman -- Elderly asset management and health / Jonathan S. Feinstein and Chih-Chin Ho ; comment by Jonathan Skinner.
Call Number
JBE 01-2163
ISBN
0815700695 (paper : alk. paper)
LCCN
2001002137
OCLC
46703928
Title
Rethinking estate and gift taxation / William G. Gale, James R. Hines Jr., Joel Slemrod, editors.
Imprint
Washington, D.C. : Brookings Institution Press, c2001.
Bibliography
Includes bibliographical references and index.
Added Author
Gale, William G.
Hines, James R., Jr., 1958-
Slemrod, Joel.
Research Call Number
JBE 01-2163
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