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Estate and gift taxes and incentives for inter vivos giving in the United States
Poterba, James M. - 1998
Persistent link: https://www.econbiz.de/10001350754
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Estate and gift taxes and incentives for inter vivos giving in the US
Poterba, James M. - In: Journal of public economics 79 (2001) 1, pp. 237-264
Persistent link: https://www.econbiz.de/10001528594
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Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States
Poterba, James M. - 2021
States. It summarizes the incentives for inter vivos giving as a strategy for reducing estate tax liability. It shows that …
Persistent link: https://www.econbiz.de/10013240532
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How important are perpetual tax savings?
Hines, James R. - In: Tax policy and the economy 27 (2013), pp. 101-124
Persistent link: https://www.econbiz.de/10010340479
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How important are perpetual tax savings?
Hines, James R. - 2012
Persistent link: https://www.econbiz.de/10009679612
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How Important are Perpetual Tax Savings?
Hines Jr., James R. - 2012
Federal estate taxes give very wealthy families incentives to transfer resources directly to distant generations in … the rule against perpetuities, raising concerns that the combination of tax incentives and new legal rights encourages the … control over the financial affairs of descendants in perpetuity.This paper analyzes the incentives created by federal transfer …
Persistent link: https://www.econbiz.de/10013097667
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How Important Are Perpetual Tax Savings?
Hines, James R, Jr - 2012
Federal estate taxes give very wealthy families incentives to transfer resources directly to distant generations in … the rule against perpetuities, raising concerns that the combination of tax incentives and new legal rights encourages the …This paper analyzes the incentives created by federal transfer taxes, finding the tax benefits from establishing …
Persistent link: https://www.econbiz.de/10012460107
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Citizens' preferences for a tax exemption for caregiving heirs : an empirical analysis
Bischoff, Ivo; Kusa, Nataliya - 2016 - This version: April 22, 2016
We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax. Some 80 percent of the participants support this exemption, about half of those supporting the tax exemption want to see it restricted to relatives. We explain interpersonal...
Persistent link: https://www.econbiz.de/10011455147
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Citizens' preferences for a tax exemption for caregivers in inheritance taxation : an empirical analysis using German survey data
Bischoff, Ivo; Kusa, Nataliya - 2017 - This version: January 9, 2017
We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax. Some 80 percent of the participants support this exemption. We explain interpersonal differences in the support for this tax exemption using a wide range of personal...
Persistent link: https://www.econbiz.de/10011579559
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Incentives, charitable donations and the estate tax : clarifications
Beranek, William; Kamerschen, David R. - In: International journal of business 21 (2016) 2, pp. 151-156
Persistent link: https://www.econbiz.de/10011488182