政策观察:遗产税的死亡倒计时?

Policy Watch: Death Watch for the Estate Tax?

Journal of Economic Perspectives · 2001
被引 10
人大 A-ABS 4

中文导读

国会投票决定在10年内逐步取消遗产税,但两次被克林顿总统否决。文章分析这一政策争议,对关注税收改革的经济学者和政策制定者有参考价值。

Abstract

Congress voted to phase out the estate tax over 10 years, but President Clinton vetoed the bill. In 2000, both Houses voted again to eliminate the tax, this time with significant Democratic support, and the bill was vetoed a second time. Additional legislation seems very likely in the near future.

遗产税税收政策立法博弈政治决策