美国联邦遗产税的历史变迁与启示
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摘要
美国联邦遗产税是一个历史悠久且备受争议的税种。自1916年联邦遗产税产生以来,尽管有关遗产税存废的争议从未停止,但其在联邦税制体系中的地位一直稳定,在筹集收入、实现社会公平等方面发挥着一定的作用。因此,回顾美国联邦遗产税的历史变迁,有助于我们认清遗产税在社会经济发展中的功能定位,为完善中国的税制体系提供有益的借鉴。
引文
[1]禹奎.美国遗产税理论研究纵览[J].涉外税务,2006(7).
[2]林国建.从美国遗产税“空窗期”看我国遗产税的开征[J].涉外税务,2011(3).
[3]叶丽蓉.遗产税的公平与效率分析—以美国遗产税改革为例[D].复旦大学硕士学位论文,2007.
[4]David Joulfaian,The Federal Estate Tax;History,Law,and Economics,Office of Tax Analysis,US Department of the Treasury,June,2013.
[5]Joint Committee on Taxation,History,Present Law,and Analysis of the Federal Wealth Transfer Tax System(JCX-52-15),March 16,2015.
(1)西蒙·詹姆斯等:《税收经济学》,中国财政经济出版社2002年版。
(1)Wojcien Kopczuk,Emanuel Saez(2004),Top wealth shares in the United States,1916-2000:Evidence from Estate Tax Returns,NBER working paper 10399.
(2)Jim Saxton(R-N),Chairman and Mac Thornberry(R-TX),Member:"The Economics of the Estate Tax",Joint Economic Committee United States Congress,December 1998,p32.
(1)Jon Bakija,William Gale and Joel Slemrod(2003):"Charitable Bequests and Taxes on Inheritance and Estates:Aggre gate Evidence from across States and Time",NBER working paper No.9661.
[2]林国建.从美国遗产税“空窗期”看我国遗产税的开征[J].涉外税务,2011(3).
[3]叶丽蓉.遗产税的公平与效率分析—以美国遗产税改革为例[D].复旦大学硕士学位论文,2007.
[4]David Joulfaian,The Federal Estate Tax;History,Law,and Economics,Office of Tax Analysis,US Department of the Treasury,June,2013.
[5]Joint Committee on Taxation,History,Present Law,and Analysis of the Federal Wealth Transfer Tax System(JCX-52-15),March 16,2015.
(1)西蒙·詹姆斯等:《税收经济学》,中国财政经济出版社2002年版。
(1)Wojcien Kopczuk,Emanuel Saez(2004),Top wealth shares in the United States,1916-2000:Evidence from Estate Tax Returns,NBER working paper 10399.
(2)Jim Saxton(R-N),Chairman and Mac Thornberry(R-TX),Member:"The Economics of the Estate Tax",Joint Economic Committee United States Congress,December 1998,p32.
(1)Jon Bakija,William Gale and Joel Slemrod(2003):"Charitable Bequests and Taxes on Inheritance and Estates:Aggre gate Evidence from across States and Time",NBER working paper No.9661.