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Articles 1 - 2 of 2
Full-Text Articles in Tax Law
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
The Abolition Of Wealth Transfer Taxes: Lessons From Canada, Australia, And New Zealand, David G. Duff
The Abolition Of Wealth Transfer Taxes: Lessons From Canada, Australia, And New Zealand, David G. Duff
ExpressO
When the United States acted to phase-out its estate tax by 2010, it joined a small but growing group of countries which have also repealed their wealth transfer taxes. In Canada, federal gift and estate taxes were repealed in 1972 and provincial wealth transfer taxes were abolished in the 1970s and 1980s. In Australia, State and Commonwealth wealth transfer taxes were repealed in the late 1970s and early 1980s. New Zealand followed suit in the 1990s, reducing estate tax rates to zero in 1992 and repealing the tax in 1999.
This paper reviews the abolition of wealth transfer taxes in …