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Resurrecting the Estate Tax
In June, the U.S. House of Representatives voted to phase out the estate and gift tax over the next 10 years. This is not a new idea: both the House and the Senate voted to dump the tax last year, but...
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Rethinking the Estate and Gift Tax
Advocates of estate tax abolition see a morally repugnant tax that impairs economic growth, destroys small businesses and family farms, encourages spendthrift behavior, generates huge compliance...
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The Estate Tax Plays a Key Role
The estate tax plays a small but important role in our society. It is by far the most progressive federal tax. Over half of all estate taxes are paid by the wealthiest1 out of every 1,000 estatesand...
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Rhetoric and Economics in the Estate Tax Debate
In this paper, we evaluate and critique ten principal claims made in recent debates on the estate tax, distinguishing five types of statements: facts, rhetoric, value judgments, economic reasoning,...
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The Estate Tax: A Forum Featuring William H. Gates, Sr.
Event Information January 14, 20039:30 AM - 11:30 AM ESTKatharine Graham Conference CenterThe Urban Institute2100 M Street, NW, 5th floorWashington, DC Register for the EventWilliam H. Gates, Sr. is...
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Effects of Estate Tax Reform on Charitable Giving
Since 1916, the United States has imposed a tax on the estates of the wealthiest individuals. The 2001 tax cut reduces the estate tax over time, and then repeals it as of 2010, only to reinstate it in...
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Estate tax: Tax Needs Reform, But Repeal Would be a Giveaway to the Wealthy
The estate tax plays an important role in our economy and society. It does have flaws, but it should be improved, not abolished. A sensible reform would bolster the strengths of the estate tax and...
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Death by a Thousand Cuts: An Analysis of the Estate Tax's Demise
Event Information March 24, 20059:30 AM - 11:00 AM EDTFalk AuditoriumThe Brookings Institution1775 Massachusetts Ave., NWWashington, DC Register for the EventIn 2001, Congress enacted legislation to...
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Options for Reforming the Estate Tax
Under current law, the estate tax is reduced gradually through 2009, repealed in 2010, and then reinstated in full force in 2011. Few expect things to actually play out that way. President Bush and...
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'Death Tax' Repeal Unfair to Those Who Owe 'Birth Tax'
Despite the political gridlock in Congress that has already stymied many tax and spending bills this spring, Senate Majority Leader Bill Frist, R-Tenn., has announced his intention to schedule a...
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Taxing Privilege More Effectively: Replacing the Estate Tax with an...
Abstract The repeal of the estate tax for one year only in 2010 creates vast uncertainty but also provides an opportunity to reconsider the taxation of gifts and bequests. This paper proposes...
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