G2TT
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概述Under current law, the estate tax will be repealed at the end of 2010 and reinstated at the end of 2011.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Under current law, the estate tax will be repealed at the end of 2010 and reinstated at the end of 2011.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.
主题Nonprofits and Philanthropy
URLhttps://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
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GB/T 7714
Jon M. Bakija,William G. Gale. Charitable Giving and the Estate Tax. 2003.
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文件名: 1000582-Charitable-Giving-and-the-Estate-Tax.pdf
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