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- Title
Change We Can't Believe In…or Afford: Why the Timing Is Wrong to Reduce the Estate Tax for the Wealthiest Americans.
- Authors
Smith, Phyllis C.
- Abstract
The article focuses on the U.S. estate tax system and offers information on the ways to enhance its efficiency through gift taxes, transfer taxes, and the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) of the U.S. It discusses the reduction in wealth concentration and its impact on the effectiveness of estate tax. It examines the estate tax system as a revenue source for the efficient use of this system.
- Subjects
UNITED States; ECONOMIC Growth &; Tax Relief Reconciliation Act of 2001 (U.S.); GIFT taxes; INHERITANCE &; transfer tax; WEALTH management services; UNITED States tax laws; TAX cuts
- Publication
University of Memphis Law Review, 2012, Vol 42, Issue 3, p493
- ISSN
1080-8582
- Publication type
Article