Rethinking estate and gift taxation / William G. Gale, James R. Hines Jr., Joel Slemrod, editors.
2001
KF6572 .R48 2001 (Map It)
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Details
Title
Rethinking estate and gift taxation / William G. Gale, James R. Hines Jr., Joel Slemrod, editors.
Published
Washington, D.C. : Brookings Institution Press, [2001]
Copyright
©2001
Call Number
KF6572 .R48 2001
ISBN
0815700695 (alk. paper)
Description
x, 515 pages : illustrations ; 23 cm
System Control No.
(OCoLC)46703928
Bibliography, etc. Note
Includes bibliographical references and index.
Record Appears in
Added Author
Table of Contents
1
Overview / William G. Gale Joel Slemrod
1
2
Elements of Federal Estate Taxation / Barry W. Johnson Jacob M. Mikow Martha Britton Eller
65
Comment / C. Eugene Steuerle
108
3
Avoiding Federal Wealth Transfer Taxes / Richard Schmalbeck
113
Comment / Jane Gravelle
159
4
A Framework for Assessing Estate and Gift Taxation / Louis Kaplow
164
Comment / Pierre Pestieau
205
5
Do Estate Taxes Reduce Saving? / William G. Gale Maria G. Perozek
216
Comment / Roger H. Gordon
248
6
Inequality and Wealth Accumulation: Eliminating the Federal Gift and Estate Tax / John Laitner
258
Comment / Douglas Holtz-Eakin
293
7
The Impact of the Estate Tax on Wealth Accumulation and Avoidance Behavior / Wojciech Kopczuk Joel Slemrod
299
Comment / Alan J. Auerbach
344
8
Charitable Giving in Life and at Death / David Joulfaian
350
Comment / James R. Hines, Jr.
370
9
Noncompliance with the Federal Estate Tax / Martha Britton Eller Brian Erard Chih-Chin Ho
375
Comment / Kathleen McGarry
411
10
The Distributional Burden of Taxing Estates and Unrealized Capital Gains at Death / James M. Poterba Scott Weisbenner
422
Comment / Leonard Burman
450
11
Elderly Asset Management and Health / Jonathan S. Feinstein Chih-Chin Ho
457
Comment / Jonathan Skinner
499
Contributors
505
Index
507