| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w18553 |
| 来源ID | Working Paper 18553 |
| How Important Are Perpetual Tax Savings? | |
| James R. Hines Jr. | |
| 发表日期 | 2012-11-21 |
| 出版年 | 2012 |
| 语种 | 英语 |
| 摘要 | Federal estate taxes give very wealthy families incentives to transfer resources directly to distant generations in order to avoid taxes on successive rounds of transfers. Until recently such transfers were impeded by the rule against perpetuities, which prevented transfers to most potential not-yet-born beneficiaries. Many American states have recently repealed the rule against perpetuities, raising concerns that the combination of tax incentives and new legal rights encourages the devotion of vast wealth to perpetual trusts designed to benefit distant generations, avoid taxes, and maintain a degree of control over the financial affairs of descendants in perpetuity. |
| 主题 | Public Economics ; Taxation ; Other ; Law and Economics |
| URL | https://www.nber.org/papers/w18553 |
| 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/576228 |
| 推荐引用方式 GB/T 7714 | James R. Hines Jr.. How Important Are Perpetual Tax Savings?. 2012. |
| 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 | ||
| w18553.pdf（185KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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