Jump to ContentJump to Main Navigation

You are looking at 1-19 of 19 items

  • Keywords: estate tax x
Clear All Modify Search

View:

Attitudes toward the Progressivity of Taxes, Corporate Tax, and Estate Tax

Ruben Durante and Louis Putterman

in Improving Public Opinion Surveys: Interdisciplinary Innovation and the American National Election Studies

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691151458
eISBN:
9781400840298
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691151458.003.0019
Subject:
Political Science, American Politics

This chapter examines attitudes toward taxation, looking in particular at views about progressivity, taxing big business, and the estate tax. ANES surveys have regularly included some measures about ... More


American-Style Capitalism

Zoltan J. Acs

in Why Philanthropy Matters: How the Wealthy Give, and What It Means for Our Economic Well-Being

Published in print:
2013
Published Online:
October 2017
ISBN:
9780691148625
eISBN:
9781400846818
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691148625.003.0006
Subject:
Political Science, Public Policy

This chapter examines American-style capitalism from the perspective of the currents of prosperity, and how philanthropy became a part of American-style capitalism. American philanthropists ... More


The Temporary Triumph of Estate Tax Repeal

Isaac William Martin

in Rich People's Movements: Grassroots Campaigns to Untax the One Percent

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199928996
eISBN:
9780199367733
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199928996.003.0009
Subject:
Political Science, American Politics

The campaign to eliminate the federal estate tax revived in the mid-1990 under the leadership of skilled movement entrepreneurs who had experience in previous rich people’s movements. The most ... More


Changing the Tax Laws

Zoltan J. Acs

in Why Philanthropy Matters: How the Wealthy Give, and What It Means for Our Economic Well-Being

Published in print:
2013
Published Online:
October 2017
ISBN:
9780691148625
eISBN:
9781400846818
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691148625.003.0008
Subject:
Political Science, Public Policy

This epilogue discusses two issues and how to deal with them: the indiscriminate use of income for personal consumption and the use of wealth for maintaining a class structure. Robert Frank suggests ... More


US Capital Gains and Estate Taxation: A Status Report and Directions for a Reform

Wojciech Kopczuk

in The Economics of Tax Policy

Published in print:
2017
Published Online:
March 2017
ISBN:
9780190619725
eISBN:
9780190619756
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190619725.003.0016
Subject:
Economics and Finance, Public and Welfare

Recent changes in estate taxation significantly reduced its reach and revenue, although the tax continues to contribute to progressivity of the overall tax system and is likely to play a role in ... More


1940–1990: The Sell Side

Brian R. Cheffins

in Corporate Ownership and Control: British Business Transformed

Published in print:
2008
Published Online:
January 2009
ISBN:
9780199236978
eISBN:
9780191717260
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199236978.003.0009
Subject:
Law, Company and Commercial Law

Between 1940 and 1990, a separation of ownership and control became the norm in large business enterprises in Britain. This chapter discusses empirical evidence demonstrating the point and offers a ... More


Populism against the Income Tax

Isaac William Martin

in Rich People's Movements: Grassroots Campaigns to Untax the One Percent

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199928996
eISBN:
9780199367733
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199928996.003.0003
Subject:
Political Science, American Politics

In 1924, country bankers in Texas and Iowa founded tax clubs to petition for the so-called Mellon Plan for lower taxes on the rich. This chapter traces the tax club movement to the efforts of James ... More


Tax Great Wealth but Protect Farmers and Small Businesses

Michael J. Graetz

in 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Published in print:
2008
Published Online:
October 2013
ISBN:
9780300122749
eISBN:
9780300150193
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300122749.003.0009
Subject:
Economics and Finance, Economic Systems

This chapter proposes retaining a reformed version of the estate tax. It is argued that the estate tax accounts for a large measure of the progressivity in the current tax system at the very top of ... More


Ranching and The “Death Tax”: A Matter of Conservation as Well as Equity

Thomas E. Sheridan, Andrew Reeves, and Susan Charnley

in Stitching the West Back Together: Conservation of Working Landscapes

Published in print:
2014
Published Online:
January 2015
ISBN:
9780226165684
eISBN:
9780226165851
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226165851.003.0022
Subject:
Biology, Biodiversity / Conservation Biology

The estate tax, or “death tax,” is often attributed to the demise of large ranches and nonindustrial private forests under the premise that the taxes owed by those who inherit the property are ... More


Rich People's Movements: Grassroots Campaigns to Untax the One Percent

Isaac Martin

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199928996
eISBN:
9780199367733
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199928996.001.0001
Subject:
Political Science, American Politics

When we think of a social movement, we usually picture poor people taking to the streets. But ever since the beginning of the twentieth century, a small minority of well-to-do Americans have fomented ... More


Tax Expenditures

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0005
Subject:
Law, Constitutional and Administrative Law

This chapter explains Congress’s culpability in complicating the tax process and making it less efficient and effective. Congress causes these problems by using the tax system as an instrument of ... More


The Philosophical Foundations of Wealth Transfer Taxation

Jennifer Bird-Pollan

in Philosophical Foundations of Tax Law

Published in print:
2017
Published Online:
April 2017
ISBN:
9780198798439
eISBN:
9780191839436
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198798439.003.0010
Subject:
Law, Philosophy of Law, Company and Commercial Law

One role of taxation in contemporary society is the expression of that society’ s beliefs about distributive justice. This chapter argues that this most effectively done by using a wealth transfer ... More


Taxation

Daniel Halliday

in Inheritance of Wealth: Justice, Equality, and the Right to Bequeath

Published in print:
2018
Published Online:
March 2018
ISBN:
9780198803355
eISBN:
9780191841545
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198803355.003.0008
Subject:
Philosophy, Political Philosophy, Moral Philosophy

This chapter makes a limited attempt to grapple with certain philosophical questions about the design of an inheritance tax. These begin with the standard worry about tax avoidance (chiefly through a ... More


Implementation and Enforcement

Mark R. Reiff

in Exploitation and Economic Justice in the Liberal Capitalist State

Published in print:
2013
Published Online:
May 2013
ISBN:
9780199664009
eISBN:
9780191751400
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199664009.003.0007
Subject:
Political Science, Political Theory

This chapter takes the more theoretical points developed in the first five chapters of the book and connects these to a variety of concrete issues of public policy and demonstrates how the theory of ... More


Stitching the West Back Together: Conservation of Working Landscapes

Susan Charnley, Thomas E. Sheridan, and Gary P. Nabhan (eds)

Published in print:
2014
Published Online:
January 2015
ISBN:
9780226165684
eISBN:
9780226165851
Item type:
book
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226165851.001.0001
Subject:
Biology, Biodiversity / Conservation Biology

Contradictory land management policies dating to the mid-19th century resulted in today’s patchwork of public, private, and tribal land ownership and land use in the American West. Such boundaries ... More


Epilogue: The Resilient Skyline?

Jason M. Barr

in Building the Skyline: The Birth and Growth of Manhattan's Skyscrapers

Published in print:
2016
Published Online:
June 2016
ISBN:
9780199344369
eISBN:
9780190231736
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199344369.003.0012
Subject:
Economics and Finance, Economic History, Development, Growth, and Environmental

New York is facing two major problems: climate change and a housing affordability crisis. The skyscraper offers a promising solution to both, but New York must reform its land use regulations. This ... More


Inheritance and Hypothetical Insurance

Daniel Halliday

in The Legacy of Ronald Dworkin

Published in print:
2016
Published Online:
May 2016
ISBN:
9780190466411
eISBN:
9780190466442
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190466411.003.0005
Subject:
Law, Legal History, Constitutional and Administrative Law

This chapter examines Ronald Dworkin’s treatment of inherited wealth. Dworkin’s contentions are that (1) the goal of restricting bequests is to prevent the formation of hierarchies of social class, ... More


Taking People as We Find Them: Philosophy and Evidence-Based Policy

J.D. Trout

in All Talked Out: Naturalism and the Future of Philosophy

Published in print:
2018
Published Online:
December 2017
ISBN:
9780190686802
eISBN:
9780190686833
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190686802.003.0004
Subject:
Philosophy, Metaphysics/Epistemology

People across the world arrive at well-being—both subjective and objective—in different ways. Rather than beginning this search at the philosopher’s home, in the mind of potentially idiosyncratic ... More


Exploitation and Economic Justice in the Liberal Capitalist State

Mark R. Reiff

Published in print:
2013
Published Online:
May 2013
ISBN:
9780199664009
eISBN:
9780191751400
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199664009.001.0001
Subject:
Political Science, Political Theory

This book develops the first new, liberal theory of economic justice to appear since John Rawls and Ronald Dworkin proposed their respective theories back in the 1970s and early 1980s. It does this ... More


View: