Costs and Consequences of the Federal Estate Tax

This study examines the arguments for and against the federal estate tax, finding that benefits of the tax are often overstated, and in any case are far smaller than the documented costs. On balance, the analysis finds that the costs imposed by the estate tax outweigh any potential benefits that the tax might produce. In light of this finding, there is no compelling reason to keep the tax, and a number of reasons to reduce or abolish it

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Year of publication:	[2006]
Authors:	Miller, Daniel
Publisher:	[2006]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (41 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 2006 erstellt
Other identifiers:	10.2139/ssrn.906812 [DOI]
Classification:	E60 - Macroeconomic Policy Formation, Macroeconomic Aspects of Public Finance, Macroeconomic Policy, and General Outlook. General ; H20 - Taxation, Subsidies, and Revenue. General ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; D31 - Personal Income, Wealth and Their Distributions
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012733477