Academic Commons

Articles

A Simpler Verifiable Gift Tax

Gerzog, Wendy C.

The author proposes reforms to simplify the current federal gift tax system, foster uncomplicated outright transfers, eliminate valuation distortions, and increase taxpayer return compliance. In order to obtain those results, the author’s simpler verifiable gift tax would incorporate hard-to-complete rules of transfer taxation, harmonize the gift and estate tax regimes, and grant gift tax preference inducements to encourage the filing of timely gift tax returns.

Files

  • thumnail for 6-Colum.-J.-of-Tax-L.-182.pdf 6-Colum.-J.-of-Tax-L.-182.pdf application/pdf 541 KB Download File

Also Published In

Title
Columbia Journal of Tax Law

More About This Work

Academic Units
Law
Published Here
September 29, 2015
Academic Commons provides global access to research and scholarship produced at Columbia University, Barnard College, Teachers College, Union Theological Seminary and Jewish Theological Seminary. Academic Commons is managed by the Columbia University Libraries.