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"Inheritance in Contemporary America tackles the complex legal, policy, and emotional issues that surround bequests and inheritances in an era of increasing longevity, broadening ethnicity, and unraveling social safety nets. Through empirical analyses, case studies, interviews, and anecdotes, Jacqueline L. Angel explains the historical nature of familial giving and how it is changing as the nation's demographics shift. She explores the legal, personal, and policy complexities involved in passing wealth down through generations and provides a cross-disciplinary context for exploring the indelible effects that newly unfolding inheritance practices will have on various societal cohorts and the nation in general." "From nuclear and extended families to the state and nongovernmental bodies, Angel's study explores how attitudes toward giving are evolving and confronts in stark terms the legacy that these shifts in attitude will leave. This book will be a vital tool for scholars and practitioners in gerontology, sociology, psychology, anthropology, economics, political science, and public policy."--BOOK JACKET.

Inheritance and succession --- Wealth --- Inheritance and transfer tax --- Estate planning --- Older people --- Family relationships --- Care --- Health and hygiene --- Death-duties --- Estate tax --- Estates (Law) --- Inheritance tax --- Legacies, Taxation of --- Succession taxes --- Taxable transfers --- Taxation of legacies --- Transfer tax --- Taxation

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Family law. Inheritance law --- Tax law --- Inheritance and transfer tax --- -Family corporations --- -Close corporations --- Corporation law --- Family-owned business enterprises --- Death-duties --- Estate tax --- Estates (Law) --- Inheritance tax --- Legacies, Taxation of --- Succession taxes --- Taxable transfers --- Taxation of legacies --- Transfer tax --- Taxation --- Congresses --- taxation --- -Congresses --- -Death-duties --- Family corporations --- Taxation&delete& --- Congresses. --- Close corporations

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Tax law --- 351.713*12 --- Double taxation --- -Gifts --- -Income tax --- -Inheritance and transfer tax --- -351.713*12 --- Death-duties --- Estate tax --- Estates (Law) --- Inheritance tax --- Legacies, Taxation of --- Succession taxes --- Taxable transfers --- Taxation of legacies --- Transfer tax --- Taxation --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Donations --- Presents --- Generosity --- Manners and customs --- Free material --- International taxation (Double taxation) --- Taxation, Double --- Conflict of laws --- Inkomstenbelasting --- Congresses --- -Congresses --- Foreign income --- Law and legislation --- 351.713*12 Inkomstenbelasting --- 351.713*12. --- -Inkomstenbelasting. --- Congresses. --- -Congresses.

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Droit des successions --- Erfrecht --- 351.713*14 <493> --- 351.713*15 <493> --- Inheritance and transfer tax --- -Recording and registration --- -registratierechten --- successierechten --- fiscaal recht --- belgie --- Recording and registration --- Recording and registry acts --- Registration --- Vital records --- Genealogy --- Legal instruments --- Non-contentious jurisdiction --- Registers of births, etc. --- Death-duties --- Estate tax --- Estates (Law) --- Inheritance tax --- Legacies, Taxation of --- Succession taxes --- Taxable transfers --- Taxation of legacies --- Transfer tax --- Taxation --- Successierechten--België --- Zegelrechten. Registratierechten--België --- Law and legislation --- droits d'enregistrement --- droits de succession --- droit fiscal --- belgique --- 351.713*15 <493> Zegelrechten. Registratierechten--België --- 351.713*14 <493> Successierechten--België --- registratierechten

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The taxation of bequests has long been and still is subject to intensive discussions in many industrialized countries. Triggered by these discussions, Verena Kley analyzes the taxation of bequests from economic perspectives, focusing on wealth transfers of very rich individuals. Given empirical findings, bequests of these individuals generate almost the entire revenues from wealth transfer taxation. Due to this, their specific preferences prove to be decisive for the optimal taxation of bequests. The author analyzes normative as well as positive implications for optimal wealth transfer taxation, accounting for a ‚capitalist spirit’ – traditionally associated with the upper tail of the wealth distribution.

Business enterprises -- Taxation. --- Capital levy. --- Taxation. --- Commerce --- Political Science --- Law, Politics & Government --- Business & Economics --- Accounting --- Public Finance --- Inheritance and transfer tax. --- Inheritance and succession --- Family corporations --- Economic aspects. --- Bequests --- Descent and distribution --- Descents --- Hereditary succession --- Intestacy --- Intestate succession --- Law of succession --- Succession, Intestate --- Death-duties --- Estate tax --- Estates (Law) --- Inheritance tax --- Legacies, Taxation of --- Succession taxes --- Taxable transfers --- Taxation of legacies --- Transfer tax --- Law and legislation --- Taxation --- Business. --- Tax accounting. --- Tax laws. --- Finance. --- Business and Management. --- Business Taxation/Tax Law. --- Finance, general. --- Close corporations --- Corporation law --- Family-owned business enterprises --- Real property --- Universal succession --- Trusts and trustees --- Funding --- Funds --- Economics --- Currency question --- Finance, Public --- Tax laws --- Tax legislation --- Tax regulations --- Law