Taxation: Federal Estate Taxation of Life Insurance: Effect of Treasury Decision 5032 Amending Articles 25 and 27 of the Estate Tax Regulations

1942 ◽  
Vol 40 (8) ◽  
pp. 1221
Author(s):  
Lloyd M. Forster
Keyword(s):  
Life Insurance ◽  
Estate Tax ◽  
Estate Taxation ◽  
Insurance Effect

scholarly journals Income and Substitution Effects of Estate Taxation

2013 ◽  
Vol 103 (3) ◽  
pp. 484-488 ◽  
Author(s):  
James R Hines
Keyword(s):  
Labor Supply ◽  
Empirical Evidence ◽  
Substitution Effect ◽  
Relative Price ◽  
Substitution Effects ◽  
Price Changes ◽  
Estate Tax ◽  
Income Effects ◽  
Estate Taxation ◽  
Estate Taxes

This paper evaluates the effect of estate taxes on labor supply. The analysis decomposes the effect of estate taxation into the substitution effect of relative price changes and the two income effects for which the estate tax is responsible. These two income effects arise from tax burdens on those who leave estates plus tax burdens on those who receive them. Despite the double income burden of the estate tax, existing empirical evidence suggests that the net effect of estate taxation on aggregate labor supply is uncertain.

scholarly journals THE LITHUANIAN REAL ESTATE TAXATION SYSTEM IN THE CONTEXT OF ALIEN COUNTRIES

2005 ◽  
Vol 9 (1) ◽  
pp. 17-32 ◽  
Author(s):  
Vida Maliene ◽  
Daiva Cibulskiene ◽  
Virginija Gurskiene
Keyword(s):  
Real Estate ◽  
The United States ◽  
Real Estate Market ◽  
Tax Reforms ◽  
Estate Tax ◽  
The Real Estate ◽  
Estate Taxation ◽  
Real Estate Tax ◽  
Taxation System ◽  
The Impact

The article aims at investigating the Lithuanian real estate taxation system in the context of the taxation system of the United States of America and European countries. The article dwells on the current situation in Lithuania; it introduces the advantages and drawbacks of the system and produces a comparative analysis as against alien countries. Proposals for the refinement of the Lithuanian real estate taxation system are presented on the grounds of the analysis results and alien experience. The article considers real estate tax base, analyses currently actualized tax reforms, and describes the impact of the changes on the real estate market. A number of principal features of real estate tax system commonly intrinsic to all considered countries, such as form of payment, basis of valuation, tax exemption, appeals, tax deductions, are discussed in the article. Analizuojama dabartine bei planuojama priimti nauja nekilnojamojo turto apmokestinimo sistema Lietuvoje, aiškinami naujai siūlomos sistemos privalumai ir trūkumai, atliekama JAV ir Europos šaliu lyginamoji analize. Remiantis gautais analizes rezultatais bei užsienio patirtimi, pateikiami siūlymai Lietuvos nekilnojamojo turto apmokestinimo sistemai tobulinti. Analizuojama nekilnojamojo turto mokesčiu baze, nagrinejamos šiuo metu Igyvendinamos mokesčiu reformos, vertinamas pasikeitimu poveikis nekilnojamojo turto rinkai. Pateikiama keletas pagrindiniu bendru visoms nagrinejamoms šalims nekilnojamojo turto mokesčiu sistemos aspektu ‐ mokejimo pobūdis, vertinimo apmokestinimo tikslais pagrindas, atleidimas nuo mokesčiu, apskundimo galimybes, lengvatos.

Life Insurance and the Federal Estate Tax

1939 ◽  
Vol 52 (7) ◽  
pp. 1037
Author(s):  
Randolph E. Paul
Keyword(s):  
Life Insurance ◽  
Estate Tax

scholarly journals Estate Taxation, Entrepreneurship, and Wealth

2009 ◽  
Vol 99 (1) ◽  
pp. 85-111 ◽  
Author(s):  
Marco Cagetti ◽  
Mariacristina De Nardi
Keyword(s):  
Small Businesses ◽  
Wealth Distribution ◽  
Investment Decisions ◽  
Wealth Inequality ◽  
Borrowing Constraints ◽  
Welfare Gain ◽  
Business Investment ◽  
Estate Tax ◽  
Estate Taxation ◽  
Fiscal Balance

This paper studies the estate tax in a quantitative framework with business investment, borrowing constraints, estate transmission, and wealth inequality. We find that the estate tax has little effect on the saving and investment decisions of small businesses, but does distort the decisions of larger firms, thereby reducing aggregate output and savings. Removing such distortions by eliminating the estate tax does not necessarily imply that everyone would be better off. If other taxes were raised to reestablish fiscal balance, those at the top of the wealth distribution would experience a large welfare gain, but most of the population would lose. (JEL D31, E21, H2)

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