全球智库信息集成服务系统(G2TT): State-Level Estate and Inheritance Taxes

G2TT

来源类型	Research Report
规范类型	报告
	State-Level Estate and Inheritance Taxes
	Leonard E. Burman; Sonya Hoo
发表日期	2006-08-28
出版年	2006
语种	英语
概述	The Economic Growth and Taxpayer Relief Reconciliation Act of 2001 (EGTRRA) phased out the state death tax credit from 2002 to 2004, eliminating it completely for 2005. Prior to EGTRRA, almost all states collected a "pick-up" tax that was equivalent to the federal credit. In 2000, estate and inheritance tax revenues averaged 1.43 percent of states' total tax receipts. By 2005, the average fell to 0.7 percent
摘要	The Economic Growth and Taxpayer Relief Reconciliation Act of 2001 (EGTRRA) phased out the state death tax credit from 2002 to 2004, eliminating it completely for 2005. Prior to EGTRRA, almost all states collected a "pick-up" tax that was equivalent to the federal credit. In 2000, estate and inheritance tax revenues averaged 1.43 percent of states' total tax receipts. By 2005, the average fell to 0.7 percent.
主题	Taxes and Budget
URL	https://www.urban.org/research/publication/state-level-estate-and-inheritance-taxes
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/475698
推荐引用方式 GB/T 7714	Leonard E. Burman,Sonya Hoo. State-Level Estate and Inheritance Taxes. 2006.