| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w8205 |
| 来源ID | Working Paper 8205 |
| Rethinking the Estate and Gift Tax: Overview | |
| William G. Gale; Joel B. Slemrod | |
| 发表日期 | 2001-04-01 |
| 出版年 | 2001 |
| 语种 | 英语 |
| 摘要 | This paper surveys, integrates, and extends research on estate and gift taxes. The paper begins with information on features of U.S. transfer taxes, characteristics of recent estate tax returns, the evolution of transfer taxes, the role of such taxes in other countries, and theory and evidence concerning why people give intergenerational transfers. The next sections examine the incidence, equity, and efficiency of transfer taxes. Subsequent sections cover administrative issues and the effects on saving, labor supply, entrepreneurship, inter vivos gifts, charitable contributions, and capital gains realizations. The paper closes with a discussion of policy options and a short conclusion. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w8205 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/565803 |
| 推荐引用方式 GB/T 7714 | William G. Gale,Joel B. Slemrod. Rethinking the Estate and Gift Tax: Overview. 2001. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w8205.pdf（388KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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