Table of contents for Wealth and our commonwealth : why America should tax accumulated fortunes / William H. Gates, Sr., and Chuck Collins.

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Chapter One: What Kind of Nation Do We Want to Be?

Revenue Loss and the Tax Burden Shift
The Impact on State Treasuries
The Estate Tax and Inequality
The Dangers of Inequality Today
Concentrated Wealth and Democracy
Concentrated Wealth and Equality of Opportunity
Growing Inequality Is Bad Economic Policy
Inequality and Our Civic and Public Health
Does the Estate Tax Have an Impact?

Chapter Two: The Origins of America's Estate Tax

American Values: The Roots of the Estate Tax
The Gilded Age and Movement for an Estate Tax
Early Estate Taxation
Supporters of the Estate Tax
The Establishment of the Estate Tax

Chapter Three: Opposition to the Estate Tax

The Effort to Repeal the Estate Tax
Inside the D.C. Beltway
"Death Tax": What's in a Name?
Orange County, California
Seattle, Washington
Hiding the Real Face of Estate Taxpayers
The Estate Tax Down on the Farm
The Estate Tax and Family-Owned Enterprises
The Case for Repeal: Unsound and Misleading Arguments
Is the Estate Tax Unfair Because Death Should Not Be a Taxable Event?
Is the Estate Tax Unfair Because It Punishes Successful People
Why Penalize People Who Leave Their Hard-Earned Savings and Wealth to
Their Children?
Is the Estate Tax a Form of Double Taxation?
Does the Estate Tax Penalize the Little Guys?
Does the Estate Tax Raise Enough Revenue to Cover the Cost of Collecting
Is the Top Rate of the Estate Tax Too High?
How Much Does the Estate Tax Really Raise?

Chapter Four: The Showdown

Budget Framework
Fiscal Responsibility and the Rising Costs of Estate Tax Repeal
Organizing to Oppose Complete Repeal
The Estate Tax: A Summary of Changes

Chapter Five: What We Owe Our Society

A Religious Perspective on Wealth and Society
What Is It Worth to Be an American?
The Estate Tax and Charitable Giving
A New Spirit of Giving?
What about the Children? The Dangers of the Silver Spoon

Epilogue: The Estate Tax and the Common Good




Library of Congress subject headings for this publication: Inheritance and transfer tax United States