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2010

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Human Capital And Transfer Taxation, Kerry A. Ryan Jan 2010

Human Capital And Transfer Taxation, Kerry A. Ryan

All Faculty Scholarship

This article addresses the question of whether education and healthcare transfers should be included in the federal gift tax base. It initially frames the issue in two ways: (1) through the lens of a proposal by the American Law Institute to exempt all “transfers for consumption” from gift taxation, and (2) within the context of a debate among economists about whether such expenditures should be included in the definition of “intergenerational transfers” for purposes of determining the total share of such transfers in U.S. accumulated wealth. Finding the first lens unsatisfactory on its own doctrinal terms and the second lens …


Logos Bible Software, 2009 [Review] / Logos Bible Software 4: Portfolio Edition (Le)., Enrique Baez Jan 2010

Logos Bible Software, 2009 [Review] / Logos Bible Software 4: Portfolio Edition (Le)., Enrique Baez

Andrews University Seminary Studies (AUSS)

No abstract provided.


Historical Issues In The Book Of Daniel [Review] / Thomas Gaston, Zdravko Stefanovic Jan 2010

Historical Issues In The Book Of Daniel [Review] / Thomas Gaston, Zdravko Stefanovic

Andrews University Seminary Studies (AUSS)

No abstract provided.