Death Tax Research Articles

Are "immortals" an issue for survival estimates derived from Canadian Cancer Registry data?

The validity of survival estimates from cancer registry data depends, in part, on the identification of the deaths of deceased cancer patients. People whose deaths are missed seemingly live on forever and are informally referred to as "immortals." Their presence in registry data can result in inflated survival estimates. This study assesses the issue of immortals in the Canadian Cancer Registry (CCR) using a recently proposed method that compares the survival of long-term survivors of cancers for which "statistical" cure has been reported with that of similar people from the general population. Data are from the population-based CCR record linked to the Canadian Vital Statistics - Death Database and tax data. Yearly interval-specific relative survival (IRS) estimates were derived up to 15 years after diagnosis for colon cancer cases, and for colon, rectal and melanoma cancer cases combined, diagnosed from 1992 to 2002. With increasing follow-up time since diagnosis, national colon cancer IRS estimates levelled off at 1.00, or slightly less, for each age group studied, indicating that survival did not exceed that of the general population. Similar results were obtained among males and females, and for colon, rectal and melanoma cancer cases combined. Provincial IRS point estimates for the three cancers combined also levelled off around 1.00, though with more variation in the estimates than at the national level. Based on the results of this study, immortals do not appear to be an issue at either the national or the provincial level for survival estimates derived from CCR data.

The Relationship between Gifts in the Two Years before Death and Inheritance Tax for Tangible Assets

The Relationship between Gifts in the Two Years before Death and Inheritance Tax for Tangible Assets

Determinants of home delivery among childbearing age women in Gondar zuria district of central Gondar, Ethiopia, 2020

Introduction: Birth is a critical time for the health of the mother and newborn; and place of delivery is a crucial factor for the wellbeing of both. Ethiopia is a major contributor to the worldwide death tax of mothers with a maternal mortality ratio of 412 per 100,000 live. Therefore institutional delivery has paramount importance to get skilled care throughout pregnancy from inception to postnatal care. But in the Amhara region, only 27% of mothers gave birth at the health facility. The objective of the study is to assess determinants of home delivery among childbearing age women in Gondar Zuria district of central Gondar, Ethiopia. The study duration was from January 1 to February 30 2020. Method: Community-based age-matched case-control with the complementary qualitative design was used in Gondar Zuria district. Simple random sampling was used to select study participants for quantitative and purposive sampling used for the qualitative part. The total sample size was 264. Quantitative data were collected by in-depth interviews. Data entry and cleaning was done by epi info and analysis was done using SPSS and results were presented in odd ratios, and tables. Result: Seventy-one 71 (26.9%) of the mothers were in the age range of 31–35 years and 50 (18.9%) of mothers were in the age range of 26-30 years. Logistic regression analyses revealed that living in the rural area (AOR, 9.53; 95%CI; 3.50-25.90), not in union with husband (AOR, 8.35 95%CI; 3.53-22.09), unable to read and write (AOR, 4.50 95%CI; 1.12-18.07) and having a monthly income of less than 600 ETB (AOR, 6.45 95%CI; 2.26-18.37) were more likely to deliver at home. Being unaccompanied by the husband during antenatal care (AOR, 2.34, 95%CI; 1.30-4.22), having no antenatal care visit (AOR, 4.60; 95%CI; 2.02-10.48), traveling on foot to get maternal services (AOR, 2.89; 95%CI, 1.19-7.01), and giving birth of above four (AOR, 4.12, 95%CI; 1.97-8.62) were also more likely to deliver at home. Mothers having good knowledge about danger signs and importance of skilled birth attendance, deliver at health facility twice (AOR, 1.77; 95%CI; 1.06-2.94) than women having poor knowledge. Conclusion: Living in the rural area, traveling on foot, not in union with husband, being uneducated and poor, having no antenatal care visit, poor knowledge of danger signs of pregnancy, and giving birth of above four were the determinant factors to home delivery. Actions targeting maternal education; encouraging the number of ANC visits and making health facilities accessible are the recommended interventions to tackle home delivery.

People and Taxes of Travancore

The area known as Travancore covers the districts of Kanyakumari, Thiruvananthapuram, Kollam, Kottayam etc. Here during the monarchy, the society was divided into two major divisions on the basis of religion as Hindus and non-Hindus. In Travancore the tax was to exploit the labor of the people. During the war they levied a war tax called fort money. People pay their taxes to the government to hold weddings and to celebrate festivals like Pongal, Deepavali and Onam. The levy was levied according to the value of the land. The tax was levied by creating systems such as halls, debates, and questions. Trees were also taxed. Apart from the coconut tree, the tax is levied on trees such as Iluppai, Kamuku, Bala, Pinai, Tamarind, Punna and Mango. Grain tax was levied depending on the size of the grain. The house tax Kuppakasa on the house where the people live is derived from the people. Business tax is levied on all occupations that people have been doing. Taxes are levied not only on businesses but also on business equipment. People in the monarchy were fined if they failed to pay taxes. They also pay taxes on the organs in the human body. Head tax is levied on all men between the ages of 16 and 60. Young women from the age of 16 are forced to pay tax on their breast augmentation, also known as breast augmentation. Women also paid thali to wear thali. Taxes were levied on tying turbans and wearing expensive clothing. People pay birth tax on birth and death tax on death. People also pay customs duty, tax on animals, umbrellas, fruits and everything in use.

Death by Deduction: Section 2058 and the Decline of State Death Taxes

Death by Deduction: Section 2058 and the Decline of State Death Taxes

Recursion theory and the ‘death tax’

Abstract Since the 2016 US federal election, political actors have weaponized online fake news as a means of gaining electoral advantage (Egelhofer and Lecheler 2019). To advance understandings of the actors and methods involved in perpetuating fake news, this article focuses on an Australian story that circulated on and offline through different discourses during the 2019 federal election. We use content analyses of 100,000 media articles and eight million Facebook posts to trace false claims that the centre-left Labor party would introduce an inheritance tax dubbed a ‘death tax’ if it won office. To understand this evolution of ‘death tax’ discourse on and offline – and its weaponization by various actors – we draw from existing theorems of agenda setting, backfire effects, and propose our own recursion theory.

ANALISIS EFEKTIFITAS KEBIJAKAN PEMUTIHAN BEA BALIK NAMA KENDARAAN BERMOTOR DI KOTA MALANG

The vehicle title transfer fee (BBNKB) is a tax on the submission of the property of a vehicle as a result of two-party agreements or unilateral acts or circumstances that occur due to sale, exchange, grant, inheritance, or income into a business entity. East Java Province as one of the local governments that also collects BBNKB has its own fiscal policy to obtain optimal tax from the motor vehicle sector. The policy is the bleaching of the BBNKB and the release of administrative sanctions for the BBNKB and the Motor Vehicle Tax. So that the bleaching policy on transfer of motor vehicle fees implemented by the Malang City Samsat can be carried out, the policy must be implemented. The focus of this study is the registration mechanism, the calculation mechanism, the payment mechanism and the effectiveness ratio of the acceptance of the BBNKB bleaching policy in 2017 and 2018 in Malang. The results of the study show that the calculation mechanism for tax bleaching every year has been running according to the governor's governing procedures. It only needs to be considered by members of the council so that bleaching can be subject to multilevel tariffs, which have a death tax of more than 10 years, for example sanctions still apply. The effectiveness of this bleaching policy is the ratio of BBNKB revenue in the bleaching period. In 2017, the effectiveness ratio was 110.07%, which means it had very high effectiveness (> 100%), whereas in 2018 despite decreasing from the previous year which was 107.67%, the achievement fixed to size very effectively.

Afterlife of the Death Tax

More than a century ago, Congress enacted the modern estate tax to help pay for World War I. Unlike previous iterations of the estate tax, though, this one outlived the war and accumulated additional goals beyond merely raising revenue. The estate tax helped ensure the progressivity of the tax system as a whole, and it limited the hereditary ability to accumulate wealth. This modern estate tax almost instantly met with opposition, though. The opposition has never been sufficient to entirely eliminate the estate tax, but it has severely weakened its ability to raise revenue and to prevent the accumulation of wealth. As a result, today’s estate tax is functionally a zombie: it accounts for less than one percent of federal revenues and does little to prevent the accumulation of wealth among a small group of citizens. The estate tax largely serves to evoke fear and costly tax planning, but it only manages to bite the largest and slowest estates. Although the estate tax has proven hard to kill, it is time for Congress to end it definitively, and transfer its functions as revenue-raiser and impediment to wealth accumulation to the income tax. To effect that transfer, Congress needs to do three things: first, it should treat death as a realization event, and tax estates on their assets’ unrealized appreciation. Second, it should treat the receipt of an inheritance as gross income in the hands of heirs, thereby requiring heirs to pay income tax on their inheritance. Third, Congress should eliminate the step-up in basis, and instead assign basis to inherited property under ordinary basis rules. By making these three changes, Congress can put to rest the zombie estate tax, while, at the same time, revivifying taxation at death.

The effect of death tax on the labour supply of donors: evidence from TRA97

ABSTRACTExploiting estate tax cuts from the Taxpayer Relief Act of 1997 (TRA97), this paper estimates the effect of death tax on the labour supply of living potential donors. To this end, difference-in-difference with multiple imputation approach is applied to micro-level panel data. This paper finds that the estate tax cuts makes no difference in labour force participation or working hours of potential donors in a statistically meaningful way, although the TRA97 reduces marginal estate tax rates by 37.51% on average. This finding suggests that the death tax causes no meaningful distortion of living potential-donors’ labour supplies at either extensive or intensive margin.

Stylistic Variation and Stancetaking in the U.S. House of Representatives

This paper contributes to previous research on how politicians use sociolinguistic variables to index their party affiliation, enact stances, and construct political identities. It does so by investigating the 2015 U.S. House of Representatives’ debate on repealing the estate tax, with a focus on the indexical meanings of the “American tax variable”, which consists of the lexical variants estate tax and death tax. In the televised debate, 23 speakers use 31 estate tax tokens and 46 death tax tokens. As the results indicate, the estate tax variant indexes an affiliation with the Democrats and a pro-tax stance, whereas the death tax variant is linked with the Republicans and an anti-tax stance. Apart from expressing these conventionalised indexical meanings, House members also style-shift between the variants and employ them to convey interactional stances of (dis)alignment and empathy, construct a political identity of in-betweenness, and promote a conservative version of Americanism.

Where Next for Long‐Term Care?

Where Next for Long‐Term Care?

Charles Herckenrath's Death Tax

Many publications have been dedicated to the justification of death and inheritance taxes. A remarkable contribution is the study of the Dutch author Charles Herckenrath (1863-1935), who advocated a 100% rate – in effect, a total ban on succession of wealth to the heirs. In this paper Herckenrath’s views will be discussed against the background of alternative traditional views on the justification of inheritance taxation.

НАЛОГООБЛОЖЕНИЕ ИНОСТРАНЦЕВ ПРИ НАСЛЕДОВАНИИ В США

The article c ontains the analysis of e state and inheritance t axation of aliens (foreigners without permanent residence) in USA in comparison with the same taxation of US residents. The actuality of this topic is explained with the quantity of Russian speaking population in USA as good as with the perspectives for successors of Russian businessmen — holders of US corporate papers and trusts to be faced with US death taxes. The article reveals the all taxes must be levied by aliens, the combination of the estate taxation as taxation of whole estate and inheritance taxation as taxation of the share of each heir, and the complication of these taxes with double progression and annual rate changing. The tax base, rates and tax deductions for aliens, methods of tax calculation are described. The ways to reduce and avoid taxation including death losses insurance, appointment of so called nominal holder and full use of tax deductions are analyzed, as well as the policy of the state to prevent them. The difference in taxation of US residents and aliens whose rights are significantly infringed is described.

Death and Environmental Taxes: Why Market Environmentalism Fails in Liberal Market Economies

This article aims to explain why market-based climate policies (carbon levies and emissions trading) have had limited success at the national level in “liberal-market economies” like Australia, Canada, and the United States. This situation is paradoxical to the extent that market environmentalism is often thought to be a concept tailored to the political traditions and policy paradigms in these states. I argue this occurs because precisely in such economies, workers have been the least protected from the market and the effects of globalization, leading to a squeeze on incomes and public services, and providing fertile ground for a virulently antitax politics. When coupled with the disproportionately carbon-intensive lifestyles in these states and the strength of fossil fuel interests, it becomes extremely easy and effective for opponents of climate policy to frame carbon prices as an onerous tax on workers and families. The article explores how this strategy has functioned at a discursive level and considers what this situation implies for climate policy advocates in carbon-intensive, neoliberal polities.

Assessing Economic Damages in Personal Injury and Wrongful Death Litigation: The State of Washington

Abstract In contribution to the series on economic damages in personal injury and wrongful death cases by state, this article presents the legal framework for calculating economic damages in personal injury and wrongful death actions in the State of Washington. Topics covered include the Washington State court system, expert testimony and discovery, survival and wrongful death statutes, dependency, life expectancy, earning capacity, household services, taxes, consumption and present value. Also briefly discussed are investment income, lost inheritance, post-injury death, mitigation, collateral sources, and punitive damages.

Do death taxes deserve to die? An international search for alternatives

The death tax debate has been going on for a long time, with opponents and proponents of death taxes citing various reasons for retaining, amending or abolishing the taxes and no obvious answer coming to the fore. This study conducted a search for alternative taxes that could replace death taxes. The search transcended national borders in order to identify possible solutions to this age-old problem. The suitability of the alternatives (in the eyes of both the opponents and proponents of death taxes) was measured by comparing the advantages and disadvantages associated with each alternative identified to the advantages and disadvantages associated with death taxes. This study further evaluated whether any of the identified alternatives would be suitable for South Africa. It summarises the available alternatives, their advantages and disadvantages. It also concludes that extensive further research is required to arrive at an optimal solution for South Africa.

The History of Death Duties and Gift Duty in New Zealand

The aim of this article is to provide an account of the history of death duties and gift duty in New Zealand. This is worth doing for two main reasons. First, the story of these taxes’ rise and demise constitutes a significant aspect of the country’s fiscal and political history. It might even be said that the story of New Zealand’s death duties is essentially the same story as the country’s political history, but cut at a novel angle. More particularly, whilst there currently seems to be very little enthusiasm for the reintroduction of death duties in New Zealand (except, perhaps, as a necessary accompaniment to a capital gains tax), these taxes for many years enjoyed broad political support. Indeed, it was widely regarded as obvious that a significant part – perhaps as much as 50 percent or so – of every large estate ought to go to the state. There seems, then, to have been a profound change in popular attitudes.Secondly, the reform of the tax system is a process which, it seems safe to assume, will never be completed; even the system’s basic structure seems perennially up for debate. It seems obvious that the process of tax reform might benefit from an awareness of what has gone before; yet the literature on the history of New Zealand’s tax system remains incomplete. One of the aims of the article, therefore, is to make a contribution to the filling of one of the larger gaps in it. More particularly, there has been much discussion recently of the possibility that New Zealand should, like most of the rest of the developed world, introduce a tax on capital gains. If such a tax were to be introduced, it would be necessary, according to the view prevailing in most of the rest of the developed world, to support it with some form of death tax (or, at least, to structure the capital gains tax so as not to exempt inherited capital gains). But this aspect of the question seems to have received relatively little attention. If, however, there is to be a capital gains tax, and if it is to be accompanied by the reintroduction of a death tax, it might be useful to take into account the history of this form of taxation, as practised in this country.

Intergenerational Wealth Transfer and the Need to Revive and Metamorphose the Israeli Estate Tax

Abstract This article suggests enacting an accession tax instead of the estate duty – which was repealed in Israel in 1981. This suggestion evolves from historical and normative explorations of the tension between perceptions of familial intergenerational property rights and justifications for the “death tax,” as termed by its opponents, i.e., estate and inheritance tax. First, the Article explores this tension as expressed in the history of the Israeli Estate Duty Law. This chronological survey reveals a move from the State’s taken-for-granted interest in revenue justifying the Law’s enactment in 1949; moving on to the “needy widow” and “poor orphan” in whose name the tax was attacked during the years 1959–1964, continuing to the abolition of the tax in 1981 in the name of efficiency and the right of the testator to transfer his wealth to his family, and finally cumulating with the targeting of tycoon dynasties that characterizes the recent calls for reintroducing the tax. Next, based on the rich literature on the subject, the Article maps the arguments for and against intergenerational wealth transfer taxation, placing the Israeli case in larger philosophical, political, and pragmatic contexts. Lastly, it associates the ideas of accession tax and “social inheritance” with inspirational sources for rethinking a realistic wealth transfer taxation to bridge the gap between notions of intergenerational familial rights and intergenerational social justice.

The Fundamentals of Wealth Transfer Tax Planning: 2013 and Beyond

On January 1, 2013 Congress avoided the tax part of the so called “fiscal cliff” when it passed the American Taxpayer Relief Act of 2012 (ATRA). Among its many impacts this law prevented the application of a number of sunset provisions that would have dramatically altered the operation of the federal wealth transfer taxes. Instead Congress made permanent two significant transfer tax provisions introduced as temporary measures in 2010: the indexed basic exclusion amount and the deceased spousal unused exclusion amount. The latter provisions are sometimes referred to as the portability rules. ATRA also introduced a new maximum transfer tax rate of 40%. In addition ATRA made permanent a deduction for state death taxes and prevented the return of the state death tax credit. Thus, the main transfer tax emphasis of the actions taken by Congress in ATRA was to stabilize the wealth transfer tax system in a fashion that eliminates or reduces its planning impact on most taxpayers while also permanently establishing a significant new planning tool for the wealthy, the deceased spousal unused exclusion (DSUE) amount. In this article we summarize the operation of the federal wealth transfer taxes in the wake of ATRA and describe the basic tax planning techniques for wealth transmission. In doing so, we offer a thorough analysis of the operation of the portability rules and discuss their planning virtues and drawbacks. The overall design of this article is to bring the general practitioner into the current wealth transfer tax planning picture while providing references to more detailed treatments of particular topics within this broad field.

SURAT WASIAT SEBAGAI PENGHINDAR CAMPURTANGAN PEMERINTAH DI AMERIKA SERIKAT BAGAIAN SELATAN

Southerners are famous for their exaltation of their honor and the sanctity of their private property. Any obstacles in the ownership and the management of their private property will be regarded as a form of interference and will be eliminated or at least minimalized. Intestacy laws and death taxes are regarded as the government’ s interference. Intestacy laws are applied when there is no valid last will and testament. The taxes will be high or low depending of the smartness in utilizing the offered deduction through last will and testament. Key words: sanctity of private property, honor, intestacy laws, taxes, interference, last will and testament.