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Sunday, July 26, 2020 | History

2 edition of framework for assessing estate and gift taxation found in the catalog.

framework for assessing estate and gift taxation

Louis Kaplow

framework for assessing estate and gift taxation

by Louis Kaplow

  • 304 Want to read
  • 12 Currently reading

Published by National Bureau of Economic Research in Cambridge, MA .
Written in English

    Subjects:
  • Inheritance and transfer tax.,
  • Gifts -- Taxation.,
  • Income tax.

  • Edition Notes

    Other titlesAssessing estate and gift taxation
    StatementLouis Kaplow.
    SeriesNBER working paper series -- no. 7775, Working paper series (National Bureau of Economic Research) -- working paper no. 7775.
    ContributionsNational Bureau of Economic Research.
    The Physical Object
    Pagination56 p. ;
    Number of Pages56
    ID Numbers
    Open LibraryOL22404631M

    Understanding Estate and Gift Taxation is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on the estate, gift, and generation-skipping transfer taxes. The book consists of 26 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, including the computation of estate, gift Book Edition: Second Edition. Taxing Women is a book that will be of interest to a wide range of theorists and policymakers. A Framework for Assessing Estate and Gift Taxation and the approach to estate and gift.

    Estate & Gift Tax Valuation. For tax compliance purposes, business interests and real properties must be valued when transferred as a gift or reported for estate tax purposes. In this context, the recognized standard of value is “fair market value,” defined as the theoretical amount at which the property would change hands between a willing. Introduction to Taxation “Taxes are the price we pay for a civilized society.” - Oliver Wendell Holmes, Jr. Taxation is a financial charge imposed on people. Taxation is a means whereby the state collects funds to pay for public services. All tax laws should conform to the Maxims of Taxation EQUITY 1.

    federal revenue includes estate and gift taxes, customs duties and fees, and other miscellaneous receipts. 0 10 20 30 40 50 60 70 80 90 e u n e v e r l a t o. of federal income taxation and gift and estate tax. Accounting methods and periods, and tax elections are included in the Areas listed below: • Area III covers the federal income taxation of property transactions. Area III also covers topics related to federal estate and gift Size: KB.


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Framework for assessing estate and gift taxation by Louis Kaplow Download PDF EPUB FB2

This book is designed to inform the current policy debate and Read more Rating: (not comment by Jane Gravelle --A framework for assessing estate and gift taxation / Louis comment by Jane Gravelle -- A framework for assessing estate and gift taxation \/ Louis Kaplow ; comment by Pierre Pestieau -- Do estate taxes reduce saving.

Get this from a library. A framework for assessing estate and gift taxation. [Louis Kaplow; National Bureau of Economic Research.]. 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.

Understanding Estate and Gift Taxation is new to the LexisNexis Understanding Series. This book is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on the estate, gift, and generation-skipping transfer taxes/5(2).

A Framework for Assessing Estate and Gift Taxation Louis Kaplow. NBER Working Paper No. Issued in July NBER Program(s):Public Economics Whether and how estates and gifts should be taxed has long been a controversial subject, and the approach to estate and gift taxation varies among developed countries.

Downloadable. Whether and how estates and gifts should be taxed has long been a controversial subject, and the approach to estate and gift taxation varies among developed countries. Arguments for and against various forms of transfer taxation have focused on concerns about the distribution of income and wealth, intergenerational equity, raising revenue, savings incentives, and other economic.

Find Estate, Trust & Gift Taxation Textbooks at up to 90% off. Plus get free shipping on qualifying orders $25+. Choose from used and new textbooks or get instant access with eTextbooks and digital materials.

Request PDF | A Framework for Assessing Estate and Gift Taxation | Whether and how estates and gifts should be taxed has long been a controversial subject, and the approach to estate and gift Author: Louis Kaplow.

Inthe series began with Federal Taxation, a first-of-its-kind textbook exploring issues related to the taxation of individuals and businesses. The success of that text and the demand for additional topics led to the creation of two separate texts: Corporate, Partnership, Estate and Gift Taxation and Individual Taxation/5(2).

This essay considers the appropriate conceptual framework for assessing the taxation of private transfers to individuals. Although it is conventional to emphasize the role of estate and gift taxation or inheritance taxation in redistributing income from the rich to the poor, the revenue effects of transfer taxation,Cited by: 8.

Public Economics B50, () [hereinafter Theory of Taxation]; Louis Kaplow, A Framework for Assessing Estate and Gift Taxation, in Rethinking Estate and Gift Taxation, B80, B91 (William G. Gale, James R.

Hines, Jr., & Joel Slemrod, eds., ) [hereinafter Framework]. Also, no attention is given to administrative concerns. Book Description: The Theory of Taxation and Public Economicspresents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom.

A Framework for Assessing Estate and Gift Taxation, in Rethinking Estate and Gift Taxation. (Gale, Hines & Slemrod, eds.; Brookings Institution, ), pp. ESTATE AND GIFT TAX SERVICE AVAILABLE.

CRAIG L. JANES National Director of Estate, Gift and Trust Services, Deloitte Tax, LLP Co-Author, Estate, Gift and Generation-Skipping Tax Returns and Audits, Estates, Gifts and Trusts Portfolio ///// “The Bloomberg BNA Estates, Gifts and Trusts Portfolios Library is an essential part of my estate tax.

A Framework for Assessing Estate and Gift Taxation. In Gale, Hines and Slemrod. Kopczuk, W. "The Trick is to Live: Is the Estate Tax Social Security for the Rich?" NBER Working Paper ———.

"Optimal Estate Taxation in the Steady State?" University of British columbia. (Unpublished.) Laitner, J. oriented research in taxation, and serves as a liaison between the academic, business, and policy making communities. We are committed to using A Framework for Assessing Estate and Gift Taxation = = = = by Louis Kaplow Harvard Law School and NBER = = = = = = = = = LEADING IN THOUGHT AND ACTION Product Number WP This publication will provide a complete overview of the main topics of estate planning.

Some of the areas addressed in this publication include: Various aspects of estate and gift tax planning, including the nature, valuation, transfer, administration and taxation of property; The estate and gift tax system, including strategies of estate planning. A Framework for Assessing Estate and Gift Taxation, in Rethinking Estate and Gift Taxation.

(Gale, Hines & Slemrod, eds.; Brookings Institution, ), pp. [Olin Center WP] Notions of Fairness Versus the Pareto Principle: On the Role of Logical Consistency (with Steven Shavell), Yale Law Journal, vol.

(). 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.

Kaplow, A Framework for Assessing Estate and Gift Taxation, in Gale, Hines and Slemrod. Kopczuk, “The Trick is to Live: Is the Estate Tax Social Security for the Rich?” NBER WP W. Kopczuk, “Optimal Estate Taxation in the Steady State?” unpublished, University of British Columbia.

Taxation of Estates, Gifts and Trusts covers gift taxes, including issues such as gift splitting, the gift tax exclusion, and charitable deductions. It also provides an overview of tax returns due for the deceased, taxation of estate and trust income, capital gains, relevant tax forms, and the liability of executors.Louis Kaplow, "A Framework for Assessing Estate and Gift Taxation," NBER Working PapersNational Bureau of Economic Research, Inc.

Efraim Sadka, "On the Optimal Taxation of Consumption Externalities," The Quarterly Journal of Economics, Oxford University Press, vol. 92(1), pages Tuomala, Matti, (web) Kopczuk, Wojciech and Joel Slemrod, “The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors”, in William G.

Gale, James R. Hines Jr., and Joel B. Slemrod (eds.), Rethinking Estate and Gift Taxation, Washington, DC: Brookings Institution Press,(web).