TITLE

The Estate Tax: A Voluntary Tax?

AUTHOR(S)
Wood, Arthur A.
PUB. DATE
November 2000
SOURCE
Advisor Today;Nov2000, Vol. 95 Issue 11, p44
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Comments on the proposed elimination of estate tax in the United States. Social impact of repealing the estate tax; Attitude of people toward estate tax.
ACCESSION #
3768900

 

Related Articles

  • Whatever happened to death and taxes? Summers, Nick // Newsweek;6/14/2010, Vol. 155 Issue 24, p52 

    The article discusses the federal estate tax in the U.S. Although zero for 2010, the estate-tax rate is set to jump to 55% in 2011 unless Congress acts. However, Congress has the right to make changes that would retroactively impose a tax for 2010. In 2009 the estate tax collected $23.4 billion....

  • Estate Tax Repeal: Myths and Misunderstandings. Davenport, Charles // America;09/23/2000, Vol. 183 Issue 8, p15 

    Focuses on the efforts to repeal the estate tax in the United States. Myths about the estate tax; Complaints regarding the complexity of the tax code; Misunderstandings about the implications of the repeal of the estate tax.

  • An election year guide to death and taxes. Klott, Gary // Las Vegas Business Press;07/10/2000, Vol. 17 Issue 27, p5 

    Focuses on the proposal to eliminate estate tax in the United States. Support for estate tax relief; Fears of middle class.

  • Washington Hot Links. Boyd, Ben Harlan // National Public Accountant;Nov99, Vol. 44 Issue 9, p6 

    Focuses on the categories for transfer tax policy discussion in the United States. Revenue collection as a policy consideration; Incentives or neutrality of policies in support of transfer tax; Efficiency of transfer tax.

  • A Quarter Century of Estate Tax Reforms. Joulfaian, David // National Tax Journal;Sep2000 Part 1, Vol. 53 Issue 3, p343 

    Focuses on a study that discussed the changes in estate tax reforms in the United States. Integration of the estate and gift taxes; Objectives of the estate tax reforms; Evolution of estate tax; Implications for taxpayer behavior and complexity.

  • Nothing is certain but death and taxes.  // State Legislatures;Apr99, Vol. 25 Issue 4, p4 

    Discusses that legislatures across the United States continue to decrease or eliminate state death taxes. Definition and application of death taxes; Illustration of the inheritance tax and the estate tax; Government policy on tax levying; Trend in state death taxes.

  • Hang On, Advisors, It's Going To Be A Bumpy Tax Ride. Scroggin, John J. // National Underwriter / Life & Health Financial Services;1/1/2001, Vol. 105 Issue 1, p18 

    Discusses the key taxation issues in the United States in 2001. Background on the proposed tradeoff of the elimination of the step-up in basis for the elimination of the estate tax; Reason for the complexity of the estate tax business deduction; Long-term family impact of the accumulations that...

  • Note. Seidel, Selvyn // California Law Review;Dec66, Vol. 54 Issue 5, p2180 

    Explains laws in inheritance and estate taxes in the United States illustrated in the case, 'Hall v. United States'. Value of the revisionary interset contingent on survivorship; Details of the case.

  • You Can Keep What You Make--Soon. Hauenstein, Ronald E. // Advisor Today;Apr2000, Vol. 95 Issue 4, p139 

    Presents an opinion on taxation in the United States. Definition of Tax Freedom Day; How former United States President Ronald Reagan described taxpayers; Remarks on estate taxes.

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sign out of this library

Other Topics