Home  Journals  Finance and Credit  17(401) - 2010 May

Property Taxation System in the USA

Available online: 7 May 2010

Subject Heading: Foreign experience

JEL Classification: 

This article reveals the system of property taxation in the USA and describes the US gift tax, the US estate tax and the US generation-skipping tax. Categories of taxpayers, taxable property, progressive tax rates, exclusions and exemption are analyzed in detail.

Keywords: gift tax, US-citizen, domicile, annual exclusion, estate tax, generation-skipping tax

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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