The Resource Contours of a modern inheritance and gift tax
Contours of a modern inheritance and gift tax
Resource Information
The item Contours of a modern inheritance and gift tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Contours of a modern inheritance and gift tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article first provides a short overview of the development of the ability to pay. Then it deals with objections against inheritance and gift tax and examines the question whether inheritance and gift tax can be integrated into an income tax system. Finally the rates and exemptions applicable to the recipient of a bequest or gift is considered
- Language
-
- eng
- eng
- Label
- Contours of a modern inheritance and gift tax
- Title
- Contours of a modern inheritance and gift tax
- Language
-
- eng
- eng
- Summary
- This article first provides a short overview of the development of the ability to pay. Then it deals with objections against inheritance and gift tax and examines the question whether inheritance and gift tax can be integrated into an income tax system. Finally the rates and exemptions applicable to the recipient of a bequest or gift is considered
- Citation source
- In: Intertax. - The Hague. - Vol. 34 (2006),
- http://library.link/vocab/creatorName
- Vijfeijken, I.J.F.A. van
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- inheritance tax
- gift tax
- ability to pay
- equal treatment
- residence principle of taxation
- Label
- Contours of a modern inheritance and gift tax
- Note
- 20060405
- Label
- Contours of a modern inheritance and gift tax
- Note
- 20060405
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Contours-of-a-modern-inheritance-and-gift/3DOozZ-6dGk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Contours-of-a-modern-inheritance-and-gift/3DOozZ-6dGk/">Contours of a modern inheritance and gift tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Contours-of-a-modern-inheritance-and-gift/3DOozZ-6dGk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Contours-of-a-modern-inheritance-and-gift/3DOozZ-6dGk/">Contours of a modern inheritance and gift tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
