信托在向富人征税中的作用

IF 2.1 2区经济学 Q2 ECONOMICS

Oxford Review of Economic Policy Pub Date : 2023-08-18 DOI:10.1093/oxrep/grad022

J. Hines,

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引用次数: 1

摘要

信托在富裕家庭的财务、遗产和税收计划中发挥着重要作用。来自美国纳税人的证据表明，他们通过使用信托获得的税收节省相当可观，其中一项主要税收优惠提供的总储蓄仅相当于美国最富有的0.01%纳税人年收入的0.05%。信托主要用于促进代际转移和其他转移。信托施加的限制可以保持高水平的财富和收入，为政府向富人征税创造更多机会。

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The role of trusts in taxing the rich

Trusts play important roles in the financial, estate, and tax plans of wealthy families. Evidence from US taxpayers indicates that the tax savings that they obtain from using trusts are rather modest, with one of the major tax benefits providing aggregate savings equal to just 0.05 per cent of the annual income of the top 0.01 per cent of US taxpayers. Trusts are primarily used to facilitate intergenerational and other transfers. Restrictions imposed by trusts can have the effect of preserving high levels of wealth and income, creating greater opportunities for governments to tax the rich.

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来源期刊

Oxford Review of Economic Policy ECONOMICS-

CiteScore

12.50

自引率

1.50%

发文量

期刊介绍： The Oxford Review of Economic Policy is a refereed journal which is published quarterly. Each issue concentrates on a current theme in economic policy, with a balance between macro- and microeconomics, and comprises an assessment and a number of articles. It gives a valuable appraisal of economic policies worldwide. While the analysis is challenging and at the forefront of current thinking, articles are presented in non-technical language to make them readily accessible to all readers. The Oxford Review is aimed at a wide audience including government, business and policy-makers, as well as academics and students. It is required reading for those who need to know where research is leading.