미국의 상속세 폐지에 관한 연구 = 찬ㆍ반 양론을 중심으로

다국어 초록 (Multilingual Abstract)

In recent years the U.S. Federal Estate and Gift Taxes have been come under sustained attack. Opponents have launched an all-out campaign to abolish the wealth transfer taxes, branding them as unfair, productive, and even immoral. The abolitionist cause has gained substantial support among the general public and in Congress.
On June 7, 2001, the Federal Estate Tax finally suffered an untimely death at the age of eight-five by the Economic Growth and Tax relief Reconciliation Act of 2001. The 2001 Act is a remarkable piece of legislation. It promises dramatic reductions in income and estate taxes over a nine-year phase-in period, culminating in 2010 with complete repeal of the estate tax. Interestingly, though, it retains the gift tax even after repeal of the estate and generation-skipping transfer taxes.
Virtually no one expects to see the estate tax in its current form spring back into force in 2011 because of sunset provision. Instead, the 2001 Act is best viewed as an unstable truce between two contending political camps: on one hand, the root-and-branch tax-cutters who are determined to abolish the estate tax permanently, in several strokes if the goal cannot be achieved all at once; and on the other hand, skeptics who concede the need for estate tax reform but balk ay outright repeal. In the article, I consider the both camps' contentions. I also examine implication and the revenue, distributional impact of repealing the estate tax.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 미국 상속세제의 역사적 개관
• Ⅲ. 상속세 폐지에 대한 찬ㆍ반 양론
• Ⅳ. 결론
• 〈Abstract〉