Rethinking estate and gift taxation
By: William G. Gale, James R. Hines Jr., Joel Slemrod, editors
Contributors: Gale, William G; Hines, James R; Slemrod, Joel
Publisher: Brookings Institution Press
Published: 2001
Place of publication: Washington, D.C
Language: eng
Number of pages: 515
Subjects: 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
Notes: Includes bibliographical references and index
Table of contents: title: Overview / William G. Gale and Joel B. Slemrod; title: Elements of federal estate taxation / Barry W. Johnson, Jacob M. Mikow, and Martha Britton Eller ; comment by C. Eugene Steuerle; title: Avoiding federal wealth transfer taxes / Richard Schmalbeck ; comment by Jane Gravelle; title: A framework for assessing estate and gift taxation / Louis Kaplow ; comment by Pierre Pestieau; title: Do estate taxes reduce saving? / William G. Gale and Maria G. Perozek ; comment by Roger H. Gordon; title: Inequality and wealth accumulation : eliminating the federal gift and estate tax / John Laitner ; comment by Douglas Holtz-Eakin; title: The impact of the estate tax on wealth accumulation and  avoidance behavior / Wojciech Kopczuk and Joel B. Slemrod ; comment by Alan J. Auerbach; title: Charitable giving in life and at death / David Joulfaian ; comment by James R. Hines, Jr.; title: Noncompliance with the federal estate tax / Martha Britton Eller, Brian Erard, and Chih-Chin Ho ; comment by Kathleen McGarry; title: The distributional burden of taxing estates and unrealized capital gains at death / James M. Poterba and Scott Weisbenner ; comment by Leonard Burman; title: Elderly asset management and health; title: Jonathan S. Feinstein and Chih-Chin Ho ; comment by Jonathan Skinner