The estate tax drag on family businesses (Record no. 43542)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00927nab a22001217a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160615b1996 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Foster, J D |
| 245 ## - TITLE STATEMENT | |
| Title | The estate tax drag on family businesses |
| Statement of responsibility, etc. | Foster, J D. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1996 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 233 - 252 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This essay considers estate taxes and their effect upon entrepreneurial activity and family business. After a brief history of estate taxes, estate compositions and tax burdens are addressed. Finally, a simulation model is used to quantify the disincentive effect of estate taxation upon wealth accumulation. The simulation model suggests that estate taxes have the same disincentive effect as would a 67% individual tax rate or a 67.85% corporate tax rate. Thus, it would be necessary to roughly double the individual and corporate tax rates to reduce bequests to the level under the current estate tax regime. |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Family Business Review |
| Place, publisher, and date of publication | Sep |
| Withdrawn status | Lost status | Damaged status | Not for loan | Permanent Location | Current Location | Date acquired | Serial Enumeration / chronology | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ahmedabad (HO) | Ahmedabad (HO) | 21/06/2016 | Vol. 9, Issue. 3 | 020012 | 21/06/2016 | 21/06/2016 | Articles |