메뉴 건너뛰기
.. 내서재 .. 알림
소속 기관/학교 인증
인증하면 논문, 학술자료 등을  무료로 열람할 수 있어요.
한국대학교, 누리자동차, 시립도서관 등 나의 기관을 확인해보세요
(국내 대학 90% 이상 구독 중)
로그인 회원가입 고객센터 ENG
주제분류

추천
검색
질문

논문 기본 정보

자료유형
학술저널
저자정보
저널정보
한국국제조세협회 조세학술논집 租稅學術論集 第20輯
발행연도
2004.2
수록면
1 - 19 (19page)

이용수

표지
📌
연구주제
📖
연구배경
🔬
연구방법
🏆
연구결과
AI에게 요청하기
추천
검색
질문

초록· 키워드

오류제보하기
In recent years the U.S. Federal Estate and Gift Taxes have been come under sustained attack. Opponents have launched an all-out campaign to abolish the wealth transfer taxes, branding them as unfair, productive, and even immoral. The abolitionist cause has gained substantial support among the general public and in Congress.
On June 7, 2001, the Federal Estate Tax finally suffered an untimely death at the age of eight-five by the Economic Growth and Tax relief Reconciliation Act of 2001. The 2001 Act is a remarkable piece of legislation. It promises dramatic reductions in income and estate taxes over a nine-year phase-in period, culminating in 2010 with complete repeal of the estate tax. Interestingly, though, it retains the gift tax even after repeal of the estate and generation-skipping transfer taxes.
Virtually no one expects to see the estate tax in its current form spring back into force in 2011 because of sunset provision. Instead, the 2001 Act is best viewed as an unstable truce between two contending political camps: on one hand, the root-and-branch tax-cutters who are determined to abolish the estate tax permanently, in several strokes if the goal cannot be achieved all at once; and on the other hand, skeptics who concede the need for estate tax reform but balk ay outright repeal. In the article, I consider the both camps' contentions. I also examine implication and the revenue, distributional impact of repealing the estate tax.

목차

Ⅰ. 서론
Ⅱ. 미국 상속세제의 역사적 개관
Ⅲ. 상속세 폐지에 대한 찬ㆍ반 양론
Ⅳ. 결론
〈Abstract〉

참고문헌 (0)

참고문헌 신청

함께 읽어보면 좋을 논문

논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!

이 논문의 저자 정보

이 논문과 함께 이용한 논문

최근 본 자료

전체보기

댓글(0)

0

UCI(KEPA) : I410-ECN-0101-2009-329-016993083