What Would Repealing the Death Tax Mean for Small Business?: Hearing Before the Subcommittee on Tax, Finance, and Exports and Subcommittee on Rural Enterprises, Business Opportunities, and Special Small Business Problems of the Committee on Small Business, House of Representatives, One Hundred Sixth Congress, First Session, Washington, DC, May 13, 1999, Band 4U.S. Government Printing Office, 1999 - 176 Seiten |
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$1 million $23 billion 106th Congress 55 percent American amount annual assets average BREITSTONE budget capital gains Chairman LOBIONDO Chairman MANZULLO CONGRESS THE LIBRARY death tax deduction dollars Dunn economic growth effect eliminating the estate estate and gift estate planning estate tax bill estate tax rates estate tax returns estate tax revenue estate taxation estimate exemption family businesses family farms family-owned businesses Farm Bureau federal estate tax federal government firms gift tax gross estate heirs impact income tax increase inequality inheritance Intergenerational Transfers Internal Revenue Service Jennifer Dunn JOINT ECONOMIC COMMITTEE Kevin O'Shea Kotlikoff and Summers land LIBRARY OF CONGRESS Liquidity Constraints pay the estate ranch RARY reduce Research revenue loss sell small business owners Stiglitz survive Tanner tax avoidance Tax Policy tax raises tax relief taxable estates taxpayers Thank unified credit Washington wealth transfers
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Seite 55 - AFBF's mission is to work cooperatively with the member state Farm Bureaus to promote the image, political influence, quality of life and profitability of the nation's farm and ranch families.
Seite 132 - For the general prosperity, there cannot be too much facility given to the conveyance and exchange of all kinds of property, as it is by such means that capital of every species is likely to find its way into the hands of those, who will best employ it in increasing the productions of the country. " Why,
Seite 55 - BUREAU is an Independent, non-governmental, voluntary organization of families united for the purpose of analyzing their problems and formulating action to achieve educa-tional Improvement, economic opportunity and social advancement and, thereby, to promote the national well-being. FARM BUREAU Is local, county, state, national and Inter-national In Its scope and Influence and works with both major political parties to achieve the policy objectives outlined by Its members.
Seite 120 - I know of no country, indeed, where the love of money has taken stronger hold on the affections of men, and where the profounder contempt is expressed for the theory of the permanent equality of property.
Seite 55 - Farm Bureau is a free, independent, nongovernmental voluntary organization of farm and ranch families united for the purpose of analyzing their problems and formulating action to achieve educational improvement, economic opportunity and social advancement, thereby promoting the national welfare.
Seite 160 - The death tax, however, can destroy these jobs because firms are often forced to sell, downsize or liquidate to pay this onerous tax. On average, 46 workers lose their jobs every time a family-owned business closes.
Seite 172 - Thank you very much. [The prepared statement of Mr. Zaucha follows:] PREPARED STATEMENT OF THOMAS K. ZAUCHA Mr. Chairman and members of the subcommittee, my name is Thomas K. Zaucha and I am President and Chief Executive Officer of the National Grocers Association (NGA). The National Grocers Association is the national trade association representing retail and wholesale grocers that comprise the independently owned and operated sector of the food distribution industry. This industry segment accounts...
Seite 131 - They are all more or less unthrifty taxes that increase the revenue of the sovereign, which seldom maintains any but unproductive labourers ; at the expense of the capital of the people, which maintains none but productive.
Seite 4 - Great accumulations of wealth cannot be justified on the basis of personal and family security. In the last analysis such accumulations amount to the perpetuation of great and undesirable concentration of control in a relatively few individuals over the employment and welfare of many, many others.