Abstract

http://ssrn.com/abstract=983951
 
 

Footnotes (146)



 


 



Reforming the Gift Tax and Making it Enforceable


Mitchell Gans


Hofstra University - School of Law

Jay A. Soled


Rutgers University

August 1, 2007

87 Boston University Law Review, &59 (2007)
Hofstra Univ. Legal Studies Research Paper No. 07-17

Abstract:     
Historically, the gift tax has performed the admirable role of safeguarding the integrities of both the estate and income taxes. Due to taxpayers' abilities to narrow the gift tax base and ignore their filing obligations, however, fulfillment of its historical role is now in jeopardy. This analysis details how taxpayers circumvent their gift tax obligations and then sets forth reforms that Congress can readily institute to curb taxpayers' transgressions. Institution of these recommendations would enable the gift tax to continue to fulfill its historic functions.

Number of Pages in PDF File: 44

Keywords: gift tax, GRAT, Qprt, 2036, retained interest, integrity of the tax based, enforcement, tax gap

Accepted Paper Series


Download This Paper

Date posted: May 2, 2007 ; Last revised: August 2, 2014

Suggested Citation

Gans, Mitchell and Soled, Jay A., Reforming the Gift Tax and Making it Enforceable (August 1, 2007). 87 Boston University Law Review, &59 (2007); Hofstra Univ. Legal Studies Research Paper No. 07-17. Available at SSRN: http://ssrn.com/abstract=983951

Contact Information

Mitchell M. Gans (Contact Author)
Hofstra University - School of Law ( email )
121 Hofstra University
Hempstead, NY 11549
United States
(516) 463-5876 (Phone)

Hofstra University Logo

Jay Soled
Rutgers University ( email )
180 University Avenue
Newark, NJ 07901-1825
United States
(973) 353-1727 (Phone)
Feedback to SSRN


Paper statistics
Abstract Views: 1,776
Downloads: 252
Download Rank: 69,422
Footnotes:  146

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.312 seconds