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proposes replacing the estate tax with an inheritance tax. Heirs receiving lifetime inheritances greater than $2.3 would … 5 percent of the estate tax rate for an heir is accounted for by her inheritance tax rate, and vice versa, and each tax …
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implications. We test the predictions of our theory employing a unique policy shock: the abolition of bequest and donation taxation …
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A prevalent misconception is that deferral of tax is beneficial because the taxpayer may invest and reinvest the dollars that ultimately will pass to the government and make more money on those dollars than if payment was not deferred. This series of articles reveals that this...
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The inheritance tax system in New Zealand revolves around an estate duty, levied on deceased estates and a gift duty on …
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