Euthanasia for death duties: putting inheritance tax out of its misery
Auteur :
Bracewell-Milnes, Barry
Éditeur :
Institute of Economic Affairs
ISBN :
9780255365130
Date de publication :
20 févr. 2002
Dimensions :
13,0 x 20,0 cm
Poids :
177 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
Death duties are a minor source of revenue to the British Exchequer. This work analyses the traditional criticism of death duties and adds some arguments based on the concept of saving in perpetuity - saving which is never drawn down, whether or not it was initially planned as perpetual.