{"product_id":"rethinking-estate-and-gift-taxation-9780815700692","title":"Rethinking Estate and Gift Taxation","description":"\u003cp\u003e • Author(s): William G. Gale | James R. Hines | Joel Slemrod\u003cbr\u003e • Publisher: Brookings Institution Press\u003cbr\u003e • Publisher Imprint: Brookings Institution Press\u003cbr\u003e • BISAC: American Government - General\u003c\/p\u003e\u003cp\u003eAlthough estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.\u003c\/p\u003e","brand":"Brookings Institution Press","offers":[{"title":"Paperback","offer_id":47614361141399,"sku":"9780815700692","price":3400.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0666\/3471\/1191\/files\/9780815700692.webp?v=1775092995","url":"https:\/\/atlanticbooks.com\/products\/rethinking-estate-and-gift-taxation-9780815700692","provider":"Atlantic Books","version":"1.0","type":"link"}