David Joulfaian's Books

The Federal Estate Tax

History, Law, and Economics

By: David Joulfaian

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The Federal Estate Tax

History, Law, and Economics

By: David Joulfaian

A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.

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Page Count

213

Publisher

MIT Press

Published Date

ISBN 10

026255111X

ISBN 13

9780262551113

Entrepreneurship in the UK

By: David G. Blanchflower,Chris Shadforth

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Entrepreneurship in the UK

By: David G. Blanchflower,Chris Shadforth

Entrepreneurship in the UK examines the causes and consequences of changes in the incidence of entrepreneurship in the United Kingdom by focusing on the characteristics of the self-employed and how self-employment has changed over time. Entrepreneurship in the UK is comprehensive and complete in its review of: time series trends in self-employment in the UK and elsewhere; the earnings of the self-employed with those of wage and salary workers; the characteristics of the self-employed; econometric analyses of the determinants of self-employment and comparisons with US + EU; the importance of liquidity constraints and the role of inheritances and gifts and rising house prices in overcoming credit constraints; macro-economic consequences and correlates of self-employment. Entrepreneurship in the UK identifies the characteristics of the self-employed and explains how and why their numbers have changed over time.

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Page Count

120

Publisher

Now Publishers Inc

Published Date

ISBN 10

1601980388

ISBN 13

9781601980380

The Inequality Reader

Contemporary and Foundational Readings in Race, Class, and Gender

By: David Grusky

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The Inequality Reader

Contemporary and Foundational Readings in Race, Class, and Gender

By: David Grusky

Oriented toward the introductory student, The Inequality Reader is the essential textbook for today's undergraduate courses. The editors, David B. Grusky and Szonja Szelenyi, have assembled the most important classic and contemporary readings about how poverty and inequality are generated and how they might be reduced. With thirty new readings, the second edition provides new materials on anti-poverty policies as well as new qualitative readings that make the scholarship more alive, more accessible, and more relevant. Now more than ever, The Inequality Reader is the one-stop compendium of all the must-read pieces, simply the best available introduction to the stratifi cation canon.

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Page Count

605

Publisher

Routledge

Published Date

ISBN 10

0429974094

ISBN 13

9780429974090

Corruption, Entrepreneurship, and Social Welfare

A Global Perspective

By: Farzana Chowdhury,Sameeksha Desai,David B. Audretsch

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Corruption, Entrepreneurship, and Social Welfare

A Global Perspective

By: Farzana Chowdhury,Sameeksha Desai,David B. Audretsch

This book examines the complex relationship between corruption and entrepreneurship in countries of varying levels of economic development. The authors explore the ways in which social welfare policies have changed in current economic and political environments as well as key challenges faced by the welfare policies. In addition, this book addresses three key questions with regard to the impact of corruption on institutions and social welfare: • Is corruption an additional burden in extensive regulatory environment on different types of entrepreneurship---necessity entrepreneurship, opportunity entrepreneurship, total entrepreneurial activity, self-employment, and newly registered firms? • Is corruption helpful for entrepreneurs who have aspiration to operate outside their home country border in highly regulated environment? • How does corruption affect income distribution generated through entrepreneurial activity? Entrepreneurship is an important factor for local and national economies as it generates employment and income that are crucial for economic development. Corruption can significantly influence the nature of decisions made by entrepreneurs, with profound effects on business creation, institutional development, and economic performance. For example, an entrepreneur with resources and networks might be able to influence the regulatory agencies to overlook violations, expedite permits, or bribe corrupt program administrators to violate the rules of distribution, exacerbating income inequality and obstructing economic growth and development. While corruption is not a new phenomenon, the current globalized economy has introduced trade into the corruption question as globalization puts pressure on countries to open borders to attract investments and gain a competitive advantage. However, many country level institutions do not always change as fast as the economic activity across borders, which can encourage corruption in order to bypass inefficient regulations and to successfully engage in entrepreneurship. The authors of the book examine this phenomenon. Featuring policy implications and case studies, this book will appeal to graduate students, academics, professionals, practitioners, and researchers in entrepreneurship, international business and public policy.

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Page Count

102

Publisher

Springer

Published Date

ISBN 10

3319649167

ISBN 13

9783319649160

Book's by David Joulfaian

The Federal Estate Tax

The Federal Estate Tax

Entrepreneurship in the UK

Entrepreneurship in the UK

The Inequality Reader

The Inequality Reader

Corruption, Entrepreneurship, and Social Welfare

Corruption, Entrepreneurship, and Social Welfare

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