Thesis or Dissertation 米国における富の移転課税
ベイコク ニオケル トミ ノ イテン カゼイ
Wealth transfer taxation in the United States of America

佐古, 麻理  ,  サコ, マリ  ,  Sako, Mari

The wealth transfer taxation in the United States of America was studied to clarify the legal characteristics in the tax system. The study is composed of a history of federal estate, gift, and generation-skipping taxes, current legal aspects of those taxations, and the rationale for the taxations. The characteristic of the legal aspects in the wealth transfer taxation in the nation is to tax a right and competence for a wealth. The theory of the taxation would be important issues in Japan.

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