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The Federal Estate And Gift Tax: A Case Study In Uncertainty

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  • Kaufman, Beth Shapiro
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    Abstract

    This paper uses the Federal estate and gift tax to illustrate the existence of uncertainty in the tax law. After a brief description of the historical circumstances of these taxes and recent legislation, two examples of the effects of uncertainty are discussed. Finally, the negative consequences of uncertainty in the tax law are explored.

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    File URL: http://ntj.tax.org/wwtax/ntjrec.nsf/notesview/C5B11D8AB28167B4852579680051D9F1/$file/A02_Shapiro.pdf
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    File URL: http://ntj.tax.org/wwtax/ntjrec.nsf/notesview/C5B11D8AB28167B4852579680051D9F1?opendocument
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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 64 (2011)
    Issue (Month): 4 (December Citation: 64 National Tax Journal 943-48 (December 2011))
    Pages: 943-48

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    Handle: RePEc:ntj:journl:v:64:y:2011:i:4:p:943-48

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