THE PREFERENCE FOR ACCUMULATION VS. SPENDING: GIFT AND ESTATE TAXATION, AND THE TIMING OF WEALTH TRANSFERS
WRITERS on public finance criticize the policy of treating estates and gifts differently for tax purposes. The argument is that, since estates and gifts are equivalent transfers of wealth, they should be taxed on a similar basis. But in fact, the gift tax rate is only 75 per cent of the estate tax r...
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| Veröffentlicht in: | National tax journal 1969-09, Vol.22 (3), p.390-398 |
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| container_end_page | 398 |
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| container_title | National tax journal |
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| creator | SCHWARTZ, ELI ARONSON, J. RICHARD |
| description | WRITERS on public finance criticize the policy of treating estates and gifts differently for tax purposes. The argument is that, since estates and gifts are equivalent transfers of wealth, they should be taxed on a similar basis. But in fact, the gift tax rate is only 75 per cent of the estate tax rate and generally... |
| doi_str_mv | 10.1086/NTJ41791669 |
| format | Article |
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RICHARD</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>THE PREFERENCE FOR ACCUMULATION VS. SPENDING: GIFT AND ESTATE TAXATION, AND THE TIMING OF WEALTH TRANSFERS</atitle><jtitle>National tax journal</jtitle><date>1969-09-01</date><risdate>1969</risdate><volume>22</volume><issue>3</issue><spage>390</spage><epage>398</epage><pages>390-398</pages><issn>0028-0283</issn><eissn>1944-7477</eissn><coden>NTXJAC</coden><abstract>WRITERS on public finance criticize the policy of treating estates and gifts differently for tax purposes. The argument is that, since estates and gifts are equivalent transfers of wealth, they should be taxed on a similar basis. But in fact, the gift tax rate is only 75 per cent of the estate tax rate and generally...</abstract><cop>Chicago, Ill</cop><pub>National Tax Association</pub><doi>10.1086/NTJ41791669</doi><tpages>9</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0028-0283 |
| ispartof | National tax journal, 1969-09, Vol.22 (3), p.390-398 |
| issn | 0028-0283 1944-7477 |
| language | eng |
| recordid | cdi_crossref_primary_10_1086_NTJ41791669 |
| source | Periodicals Index Online; EBSCOhost Business Source Complete; JSTOR Archive Collection A-Z Listing; Alma/SFX Local Collection |
| subjects | Capital gains Estate taxes Federal taxes Gift taxes Income taxes Life expectancy Marital deductions Preferences Present value Tax rates Taxation Transfer taxes Wealth |
| title | THE PREFERENCE FOR ACCUMULATION VS. SPENDING: GIFT AND ESTATE TAXATION, AND THE TIMING OF WEALTH TRANSFERS |
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