The US experience with the estate tax and its implications for wealth transfer taxation in Latin America
Resource Information
The work The US experience with the estate tax and its implications for wealth transfer taxation in Latin America represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
The US experience with the estate tax and its implications for wealth transfer taxation in Latin America
Resource Information
The work The US experience with the estate tax and its implications for wealth transfer taxation in Latin America represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The US experience with the estate tax and its implications for wealth transfer taxation in Latin America
- Language
- eng
- Summary
- This article focuses on whether introducing wealth transfer taxes or expanding the existing ones might be effective in mitigating the income and wealth disparities that characterize the countries of Latin America. In particular, the article examines how the experience with estate and gift taxation in the United States, including the recent reform measures that phase out the tax entirely by 2010 only to have it re-emerge in full force in 2011, might inform the debate on the use of similar taxes in Latin America. Part 2 provides some recent data on the extent of income inequality in Latin America and discusses the social problems associated with such inequality. Part 3 summarizes the current extent of wealth transfer taxation in Latin America, and Part 4 reviews the history of estate and gift taxation in the USA and comments on the use of wealth transfer taxes in the other OECD countries. Part 5 examines the many economic arguments for and against wealth transfer taxes, focusing on the issues of efficiency, equity, simplicity in compliance and administration. The final part draws out the implications of both the recent US experience and the economic literature on wealth transfers for the use of estate and inheritance taxation in Latin America
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 61 (2007),
- Geographic coverage
- Latin America
- Language note
- English
Context
Context of The US experience with the estate tax and its implications for wealth transfer taxation in Latin AmericaWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/VXJMOKW9efY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/VXJMOKW9efY/">The US experience with the estate tax and its implications for wealth transfer taxation in Latin America</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work The US experience with the estate tax and its implications for wealth transfer taxation in Latin America
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/VXJMOKW9efY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/VXJMOKW9efY/">The US experience with the estate tax and its implications for wealth transfer taxation in Latin America</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>
