Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
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 |
ISSN 2311-8709 (Online)
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