Estate Tax Options
Description:
After a brief description of the estate and gift tax and of options, this report compares the alternatives, focusing largely on a $1 million exemption and 55% rate, a $3.5 million exemption and a 45% rate, and a $5 million exemption and a 35% rate. Several policy effects and issues are analyzed: the share of decedents subject to tax, revenue effects, distributional effects, and effects on savings, charitable contributions, and compliance and administration. The report also considers other aspec…
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Date:
April 23, 2010
Creator:
Gravelle, Jane G.
Item Type:
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Report
Partner:
UNT Libraries Government Documents Department