6 edition of Federal wealth transfer taxation found in the catalog.
|Statement||by Paul R. McDaniel, James R. Repetti, Paul L. Caron.|
|Series||University casebook series|
|Contributions||Repetti, James R., Caron, Paul L., 1957-|
|LC Classifications||KF6572.A4 M33 2003|
|The Physical Object|
|Pagination||xlvii, 934 p. ;|
|Number of Pages||934|
|LC Control Number||2003267803|
Piketty proposes a global system of progressive wealth taxes to help reduce inequality and avoid the trend towards a vast majority of wealth coming under the control of a tiny minority. It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-two chapters, each of which can readily be covered in one, or occasionally two, class sessions. The book thus argues that unless capitalism is reformed, the very democratic order will be threatened. Two treatises of government. A new chapter in this edition brings together the various exclusions, deductions and credits concerning education. Google Scholar Zaritsky, H.
The gospel of wealth and other timely essays. Estates may also deduct debts, funeral expenses, legal and administrative fees, charitable bequests, and estate taxes paid to states. This part culminates in two major review problems that assist students in integrating the knowledge gained. Indeed, I find this view so generally held in this country that it is not necessary to do more than call it to mind. No recognition of mortgages, lien, or taxes due is taken into account. The succession duty focused on the succession being transferred, as opposed to the estate itself,  which made it similar in scope to the UK's Succession Duty Act
This part culminates in two major review problems that assist students in integrating the knowledge gained. Controversy over the role of inheritance in democratic society and the propriety of taxing property at death is not new but is rooted firmly in arguments that have raged since Western society emerged from its feudal foundations. About the Book With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. On the economic effects of death taxation in the United States. Federal estate and gift taxation.
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Google Scholar Pollock v. At the core of this thesis is the notion that when the rate of return on capital r is greater than the rate of economic growth g over the long term, the result is the concentration of wealth, and this unequal distribution of wealth causes social and economic instability.
Boston: Little, Brown. Its flexible organization accommodates reorganizing material to fit individual course structures. Google Scholar Mill, J. Google Scholar Stamp Act of1 Stat. Thereafter, the book covers various major topics of taxationincluding real estate taxation, intellectual property taxation, family taxation, tax consequences of litigation, and deferred compensationwith an emphasis on tax planning.
On the principles of political economy and taxation. Former British Chancellor Denis Healey concluded that attempting to implement wealth taxes was a mistake, "We had committed ourselves to a Wealth Tax: but in five years I found it impossible to draft one which would yield enough revenue to be worth the administrative cost and political hassle.
Moore, U. Wealth taxes distorted resource allocation, particularly involving certain exemptions and unequal valuation of assets. Piketty proposes a global system of progressive wealth taxes to help reduce inequality and avoid the trend towards a vast majority of wealth coming under the control of a tiny minority.
The Fourth Edition has been updated to incorporate the American Taxpayer Relief Act provisions and the final portability regulations. New York: E. In this cogent, straightforward treatment of a complex subject, the topics, the selection of cases, and the design of the problems are all calculated to make tax fun and thought-provoking.
It also features recent regulations on post-death events and presents new problems and expanded text throughout. According to University of Pennsylvania Law School professors David Shakow and Reed Shuldiner, "a wealth tax also taxes capital that is not productively employed.
Alternatively, such gains could be taxed when realized by the recipient if a carryover basis is required. In its summary, the institute found that the "wealth taxes were not as equitable as they appeared".
Federal tax policy and charitable giving. Estates that satisfy certain conditions may use a special-use formula to reduce the taxable value of their real estate, often by 40 to 70 percent. Chicago: University of Chicago Press. Problems have been extensively class-tested by the author and pose realistic issues designed to foster discussion of rules, policy and planning.
Google Scholar Zaritsky, H. This exemption is the same that applies to the estate tax and is integrated with it i. This analysis was hailed as a major and important work by some economists.
It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-two chapters, each of which can readily be covered in one, or occasionally two, class sessions.
Federal News Service, November 4, Commissioner and Trombetta v. Inheritance, wealth, and society. As efforts progressed, concerns were developing over the practicality and implementation of wealth taxes as well as worry that they would undermine confidence in the British economy.
James Lorimer IlsleyMinister of Finance in Death taxes, which were not subject to the territorial limitations that affected provincial taxation, were first introduced at the federal level under the Dominion Succession Duty Act passed in It breaches a key principle that has made this country great: the gradual expansion of property ownership and the democratisation of wealth.
Google Scholar Joulfaian, D.EXECUTIVE PROGRAMME – TAX LAWS AND PRACTICE This study material has been published to aid the students in preparing for the Tax Laws and Practice paper of the CS Executive Programme. It is part of the educational kit and takes the students step by step through each phase of preparation stressing key concepts, pointers and procedures.
The Sixth Edition continues the comprehensive, yet flexible, presentation of prior editions. It explores both the technical and policy issues associated with wealth transfer taxation. It is adaptable for use in a single course covering basic wealth transfer taxation or a sequence of courses Price: $ Book Federal Wealth Transfer Taxes.
Faculty Publications By Year Kevin M. Yamamoto Disciplines. Banking and Finance Law, Estates and Trusts, Law, Taxation-Federal and; Tax Law; ISBN. Citation Information. Kevin Yamamoto & Samuel A. Donaldson, Federal Wealth Transfer Taxes (2d ed., West ).
Unlike federal wealth taxes, states and localities are not bound by Article 1, Section 9, which is why they are able to levy taxes on real estate. Other legal scholars have argued that a wealth tax does not represent a direct tax and that such a tax could be implemented in the United States without a constitutional amendment.
It is adaptable for use in a single course covering basic wealth transfer taxation or a sequence of courses dealing with wealth transfer taxation at either the J.D. level or LL.M.
level, while presenting selected in-depth coverage of advanced issues. Within each section, the book moves from the straightforward to the more complex rules Cited by: 1.
Federal Taxations of Estates, Trusts and Gifts presents a comprehensive study of the tax aspects involved in the wealth transfer process: Chapter 1 provides indispensable background on the federal wealth transfer and related income tax systems. Chapter .