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来源类型 | Research Report |
规范类型 | 报告 |
Charitable Giving and the Estate Tax | |
Jon M. Bakija; William G. Gale | |
发表日期 | 2003-12-08 |
出版年 | 2003 |
语种 | 英语 |
概述 | Under current law, the estate tax will be repealed at the end of 2010 and reinstated at the end of 2011. This pattern seems unlikely to occur, though, and policy makers are already considering alternatives. One of the key issues is the impact on charitable giving. The estate tax encourages charitable giving at death by allowing a deduction for charitable bequests. It also encourages giving during life, because |
摘要 | Under current law, the estate tax will be repealed at the end of 2010 and reinstated at the end of 2011. This pattern seems unlikely to occur, though, and policy makers are already considering alternatives. One of the key issues is the impact on charitable giving. The estate tax encourages charitable giving at death by allowing a deduction for charitable bequests. It also encourages giving during life, because such gifts reduce the size of the estate (and thus the tax bill) at death. But the tax can also reduce charitable gifts because it diminishes the amount of money left in the estate to allocate among competing uses including charity.
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主题 | Nonprofits and Philanthropy |
URL | https://www.urban.org/research/publication/charitable-giving-and-estate-tax |
来源智库 | Urban Institute (United States) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/474957 |
推荐引用方式 GB/T 7714 | Jon M. Bakija,William G. Gale. Charitable Giving and the Estate Tax. 2003. |
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文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
1000582-Charitable-G(71KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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