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2 edition of Transfer motives and tax policy found in the catalog.

Transfer motives and tax policy

Louis Kaplow

Transfer motives and tax policy

by Louis Kaplow

  • 241 Want to read
  • 38 Currently reading

Published by National Bureau of Economic Research in Cambridge, Mass .
Written in English

    Subjects:
  • Inheritance and transfer tax -- Law and legislation.,
  • Gifts -- Taxation -- Law and legislation.

  • About the Edition

    This paper considers the optimal tax treatment of voluntary transfers to individuals in a framework that integrates redistributive income taxation and estate and gift taxation. Under this formulation, redistributive considerations become secondary. The optimal tax treatment of transfers depends upon the differences between expenditures on transfers and ordinary personal consumption. It turns out that some types of transfers confer a sort of positive externality on donees, some create tax revenue externalities, and some affect donors" and donees" marginal utilities of income in a manner relevant to the optimal taxation problem. Different types of transfers have qualitatively different effects.

    Edition Notes

    StatementLouis Kaplow.
    SeriesNBER working paper series -- working paper 6340, Working paper series (National Bureau of Economic Research) -- working paper no. 6340.
    ContributionsNational Bureau of Economic Research.
    The Physical Object
    Pagination12 p. ;
    Number of Pages12
    ID Numbers
    Open LibraryOL22404079M

    Hence, the transfer-tax ratio was percent ( cents of transfers per $1 of taxes). In contrast to the lowest and middle quintiles, the transfer-tax ratio has not risen for the top 1 percent over the period , according to CBO’s numbers. (See Figure 3.).   The Tax Facts experts answer questions about the generation-skipping transfer tax on payments of the proceeds of life insurance and annuity contracts.

    Fiscal policy describes two governmental actions by the government. The first is taxation. By levying taxes the government receives revenue from the populace. Taxes come in many varieties and serve different specific purposes, but the key concept is that taxation is a transfer of assets from the. A transfer will be adequately disclosed on the return only if it’s reported in a manner adequate to apprise the IRS of the nature of the gift and the basis for the value so reported. 3 Treasury.

    Real Estate Transfer Tax Table 1: State Taxes ($), Fiscal Year 7 This book provides a compilation of New York State tax facts and fig-ures. Most of the information is presented in a tabular format for quick Debates over state tax policy often lead to comparisons among the states. Tax Gap and Tax Shelters. What is the tax gap? What does the IRS do and how can it be improved? What is a tax shelter? Recent History of the Tax Code. What did the –10 tax stimulus acts do? What did the American Taxpayer Relief Act of do? How did the Tax .


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Transfer motives and tax policy by Louis Kaplow Download PDF EPUB FB2

Get this from a library. Transfer motives and tax policy. [Louis Kaplow; National Bureau of Economic Research.] -- This paper considers the optimal tax treatment of voluntary transfers to individuals in a framework that integrates redistributive income taxation and estate and gift taxation.

Under this. Transfer Motives and Tax Policy Louis Kaplow. NBER Working Paper No. (Also Reprint No. r) Issued in March NBER Program(s):Public Economics This paper considers the optimal tax treatment of voluntary transfers to individuals in a" framework that integrates redistributive income taxation and estate and gift by: 3.

Transfer Motives and Tax Policy Louis Kaplow* October This paper considers the optimal tax treatment of voluntary transfers to individuals in a framework that integrates redistributive income taxation and estate and gift taxation.

Under this formulation, redistributive considerations become secondary. The optimal tax treatment of. Transfer Motives and Tax Policy. NBER Working Paper No. w 15 Pages Posted: 11 Jun See all articles by Louis Kaplow Louis Kaplow. Harvard Law School; National Bureau of Economic Research (NBER) Date Written: March by: 3.

CiteSeerX - Document Details (Isaac Councill, Lee Giles, Pradeep Teregowda): This paper considers the optimal tax treatment of voluntary transfers to individuals in a framework that integrates redistributive income taxation and estate and gift taxation.

Under this formulation, redistributive considerations become secondary. The optimal tax treatment of transfers depends upon the differences. Data and research on transfer pricing e.g. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, transfer pricing country profiles, business profit taxation, intangibles, This edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in to reflect the clarifications and revisions agreed in the BEPS Reports on Actions.

the links between transfer pricing and corporate tax minimization. Th e goal of this study is to provide a detailed analysis of the role of tax departments in the setting of transfer prices. We undertake this analysis to inform tax policy setters, practitioners, advisors, and.

How Government Tax And Transfer Policy Promotes Wealth Inequality But the tax breaks that overwhelmingly benefit the wealthy are only part of the challenge. The increasing diversion of government spending toward income supports and away from opportunity-building programs also is undermining social comity and, ironically, locking in wealth.

Tax Policy A country’s tax regime is a key policy instrument that may negatively or positively influence investment. Tax Policy in the PFI relates to the formulation of a tax strategy which is supportive to investment.

It covers the advantages and disadvantages of alternative tax policy choices in meeting the twin goals of offering. In addition to this reference book, many of you will also require real-time access to current information.

Readers wishing to receive e-newsalerts on current transfer pricing can register for our Tax Insights from Transfer Pricing. Given the number of disputes and controversy issues involving transfer.

This article examines the relationship between transfer pricing and an entity’s tax and financial reporting. Due to increased IRS audit procedures, transfer pricing has become one of the riskiest areas for multinational corporations from both a compliance and tax planning perspective. Amazon, AOL, Adobe, Hewlett-Packard, Microsoft, and other multinationals have.

asset. The tax rate on long-term capital gains arising on the transfer of such assets is % or % or % in case of domestic company, or %, % or % in the case of foreign companies. If the asset is held for a shorter duration, the tax arising on the transfer shall be taxed at the normal income tax rates.

Transfer pricing multi-nationally has tax advantages, but regulatory authorities frown upon using transfer pricing for tax avoidance. When transfer pricing occurs, companies can book profits of. LIST OF RECOMMENDED BOOKS PAPER 4: TAX LAWS AND PRACTICE READINGS I.

Income Tax and Wealth Tax: 1. Singhania: Students Guide to Income-tax including Service Tax/VAT; Taxmann Publications Pvt. Ltd., 59/32, New Rohtak Road, New Delhi – (Edition based on provisions applicable for AY ) 2. Any conclusion about the appropriate taxation of intergenerational transfers must take into account transfer motives, the political and technical limitations on other tax instruments, the limited.

substantial changes to international tax rules affecting most multinational enterprises. For many organizations, this results in the adjustment of global tax strategies, particularly when it comes to transfer pricing arrangements. Let’s take a look at four provisions of the new tax law and the implications for transfer pricing.

Tax policy is the choice by a government as to what taxes to levy, in what amounts, and on whom. It has both microeconomic and macroeconomic aspects. The macroeconomic aspects concern the overall quantity of taxes to collect, which can inversely affect the level of economic activity; this is one component of fiscal microeconomic aspects concern issues of fairness (whom to tax) and.

A transfer tax is a charge levied on the transfer of ownership or title to property from one individual or entity to another.

A transfer tax may be imposed by a state, county, or municipality. The tax introduced by Francois Hollande as the 75% tax is in fact an additional employer contribution of 50% which when existing social security charges are added reaches 75%.

The proposed tax was subsequently modified after being rejected by the Council of State [7] and was implemented in in its current form and will be discontinued as of.

The estate tax is one of the most controversial components of tax policy, but its economic transfer motives and the impact of estate taxes. The purpose of the Transfer Pricing Guidelines is to replace the IRBM Transfer Pricing Guidelines issued on 2 Julyin line with the introduction of transfer pricing legislation in under section A of the Act, and the Income Tax (Transfer Pricing) Rules (hereinafter referred to as the Rules).Tax Policy and Gifts, American Economic Association Papers and Proceedings, vol.

88, () [NBER WP - Transfer Motives and Tax Policy ] [Olin Center WP - Transfer Motives and Tax Policy] Tax and Non-Tax Distortions, Journal of Public Economics, vol.

68, ().The issue of transfer pricing as it relates to financial reporting is usually associated with uncertain tax positions in terms of the extent to which tax reserves may need to be recorded due to.