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Wealth's Fair Measure
Ruth PatrickMichael Jacobs
其他書名
The Reform of Inheritance Tax
出版Fabian Society, 2003
主題Business & Economics / Finance / GeneralBusiness & Economics / Taxation / General
ISBN07163305719780716330578
URLhttp://books.google.com.hk/books?id=KCkgAQAAIAAJ&hl=&source=gbs_api
註釋Inheritance tax has become extremely unfair. It is paid by the moderately affluent - especially those in the Southeast of England where house prices have risen above the 250,000 tax threshold - but not by the very wealthy, who can largely choose to avoid it. Here, Ruth Patrick and Michael Jacob's argue that reform is needed as the current rules, exempting gifts made more than seven years before death and providing reliefs for private businesses and agricultural land, make avoidance easy for the wealthy.