Impact of the Federal Estate Tax on State Estate Taxes

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By Steven Maguire (au)
Year: 2012
Pages: 22
Binding Paperback
ISBN 978-1-4578-3580-3

Product Code: 1457835800

Description

As Congress considers the future of the federal estate tax, questions concerning the coordination of the tax with the states have arisen. This report examines the interaction of federal and state estate taxes under three policy alternatives: (1) extend the 2012 law, (2) revert to the pre-2001 law, and (3) return to the 2009 law as proposed in the Administrationäó»s FY2013 budget proposal. Contents: (1) Introduction; (2) Federal Estate Taxes: 2001 to 2012: The Pre-2001 Law; The Economic Growth and Tax Relief Reconciliation Act of 2001: Example: Value of a Credit for State Estate Taxes Paid vs. a Deduction; Changes in Federal and State Estate Tax Revenue 2001 to 2009; The 2012 Estate Tax; The Presidentäó»s FY2013 Budget Proposal; Other Taxes; (3) State Estate, Inheritance, and Gift Taxes in 2012; (4) Federal and State Estate Taxes: An Economic Analysis: Administrative Simplicity and Compliance Cost; Equity; Economic Efficiency; Revenue Sufficiency; Concluding Observations. Figures and tables. This is a print on demand report.

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