Federal transfer taxation (Record no. 43544)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01129nab 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 | Wagner, Richard |
| 245 ## - TITLE STATEMENT | |
| Title | Federal transfer taxation |
| Statement of responsibility, etc. | the effect on saving, capital accumulation, and economic dis |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1996 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 269 - 283 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The federal government levies taxes on property transfers at death (the estate tax), during life (the gift tax), and to grandchildren or more remote descendants (the generation-skipping tax). Referred to collectively as transfer taxes, these taxes attract little interest in the public policy forum because they produce little revenue -- only 1% of annual federal tax revenues, and because most Americans have no first-hand experience with transfer taxes. However, transfer taxes have significantly adverse economic effects that are grossly disproportionate to the tax revenues they generate. Transfer taxes penalize success and the creation of wealth. The adverse effects of transfer taxes on saving and capital formation, therefore, are costs imposed on society as a whole. |
| 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| Withdrawn status | Lost status | Damaged status | Not for loan | Permanent Location | Current Location | Date acquired | Serial Enumeration / chronology | Total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 | 020014 | 21/06/2016 | 21/06/2016 | Articles |