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Könyv Euthanasia for Death Duties Barry Bracewell-Milnes

Euthanasia for Death Duties

Putting Inheritance Tax Out of Its Misery

Szerző: Barry Bracewell-Milnes
Nyelv: Angol
Kötés: Kemény kötésű
Kiadó: Institute of Economic Affairs
Elérhetőség: Beszállítói készleten
Küldés 10-18 napon belül
7 272 Ft
Death duties are now only a minor source of revenue to the British Exchequer (about 1.5 per cent of...

Információk a könyvről

Szerző
Barry Bracewell-Milnes
Nyelv
Angol
Kötés
Könyv - Kemény kötésű
Kiadva
2002
oldal
151
EAN
9780255365130
ISBN
0255365136
Enbook ID
04560065
Kiadó
Institute of Economic Affairs
Súly
178
Méretek
132 x 197 x 9

Teljes leírás

Death duties are now only a minor source of revenue to the British Exchequer (about 1.5 per cent of Inland Revenue receipts) and they now have few committed advocates. Nevertheless they persist, mainly because of inertia. Dr Bracewell-Milnes analyses the traditional criticism of death duties and adds some novel arguments based on the concept of saving in perpetuity -- saving which is never drawn down, whether or not it was initially planned as perpetual. The perpetual saver is a public benefactor because he or she provides the rest of society with a permanent loan at rates chargeable for loans with maturity dates. Taxing perpetual saving will reduce its supply, thus resulting in losses to the rest of society. Inheritance tax does immense economic damage, according to Dr Bracewell-Milnes, and should be abolished. It is 'perverse and counterproductive for its own ostensible purposes, egalitarian or otherwise.

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