Death, wealth, and taxes.
The estate tax should be abolished. The wish to leave an estate is a powerful motive for people to work and save, and estate tax has a correspondingly negative effect on a person's inclination to amass property. The weight of the tax falls primarily on the beneficiary, and consequently it is impos...
| Publicado en: | Public Interest no. 141; pp. 55 - 68 |
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| Formato: | Artículo |
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Public Interest
Fall 2000
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=503726628&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 503726628 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00333557 PBI jtl: Public Interest issn: 00333557 maglogo: N pubinfo: dt: Fall 2000 iid: 141 pid: 274 pub: Public Interest artinfo: ui: 503726628 ppf: 55 ppct: 13 formats: fmt: @attributes: type: T tig: atl: Death, wealth, and taxes. aug: au: Bartlett, Bruce su: Consumption (Economics) Wealth Inheritance & transfer tax Taxation United States sug: subj: United States Consumption (Economics) Wealth Inheritance & transfer tax Taxation ab: The estate tax should be abolished. The wish to leave an estate is a powerful motive for people to work and save, and estate tax has a correspondingly negative effect on a person's inclination to amass property. The weight of the tax falls primarily on the beneficiary, and consequently it is impossible to reach an unequivocal estimation of the estate's distributional effect. Furthermore, as the tax's encumbrance falls on heirs rather than decedents, although the former are normally less affluent than the latter, those with middle incomes would tend to be more encumbered than the standard distributional tables would imply. An increasing number of leading theorists and economists are demanding the eradication of the tax, and even its backers acknowledge that it is so perforated with intricacy, loopholes, and mutilations that it requires a complete overhaul. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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