Death and Gift Taxes
Bibliographic Data
| ID | 9750717 |
|---|---|
| Authors | Mark Carter Mills (Indiana University Bloomington, corresponding author) |
| Year | 1941 |
| Volume | 214 |
| Issue | 1 |
| Pages | 94-99 |
| Publication date | 1941-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | The Annals of the American Academy of Political and Social Science (JOURNAL) |
| Journal identifiers | ISSN: 0002-7162 • E-ISSN: 1552-3349 |
| Publisher | SAGE Publications (PUBLISHER • US) |
| DOI | 10.1177/000271624121400115 |
| OpenAlex | W2036191670 |
| Language | EN |
logical to give consideration to death and gift taxes. Under normal conditions, they constitute a dependable if not major source of Federal revenue, the estate tax yielding in 1939, $332,279,613 and the gift tax $28,435,597. In general, too, it may be said that these taxes occupy a more prominent place in the fiscal systems of the world than they did at the time of the last war. The forces which have stressed
| Citation velocity | historical |
|---|---|
| Highly cited | No |