[20080318]RS20609_围绕遗产税和赠与税的经济问题：简要总结.pdf

1 For a more extensive discussion of estate and gift tax issues, see CRS Report RL30600, Estateand Gift Taxes: Economic Issues, by Jane Gravelle and Steven Maguire. See CRS ReportRL34374, Estate Tax Legislation in the 110th Congress, by Nonna A. Noto for furtherinformation on proposals. See also CRS Report 95-416, Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law, by John R. Luckey. Order Code RS20609Updated March 18, 2008Economic Issues Surrounding the Estate and Gift Tax: A Brief SummaryJane G. GravelleSenior Specialist in Economic PolicyGovernment and Finance DivisionSummarySupporters of the estate and gift tax argue that it provides progressivity in thefederal tax system, provides a backstop to the individual income tax and appropriatelytargets assets that are bestowed on heirs rather than assets earned through their hardwork and effort. However, progressivity can be obtained through the income tax andthe estate and gift tax is an imperfect backstop to the income tax. Critics argue that thetax discourages savings, harms small businesses and farms, taxes resources alreadysubject to income taxes, and adds to the complexity of the tax system. Critic