Should revision be made to the US Estate Tax Rate? How do we compare internationally? Archives
Assignment Requirements

 

These articles, what I call “blogticles “, are between 600 and 900 words long. The blogticle citation is what is required to acknowledge a source for purposes of not violating plagiarism, and to connote authority via primary or secondary. For the assignment, the completion of the editorial style sheet is required or the blogticle will not be considered submitted. Number of words does not include title or author name. Number of words only includes actual text of the article itself. Each blogticle requires a 40 word maximum abstract, and at least three tags that will help it be found via web searching Punditry is not allowed for this assignment. Your opinion, if required for the focus of the article, is limited to a conclusionary statement or no more than 75 words. If it is deemed not helpful to the article, then 5 points will be subtracted for its inclusion. All work submitted will be checked for plagiarism using an automated tool developed by Blackboard. Work will be checked against a variety of sources including the internet as well as institutional document archives and the Global Reference Database containing papers that were volunteered by students from Blackboard client institutions to help prevent cross-institutional plagiarism. Below is a rubric of sorts that will help a student understand how to lose points. If it is less than 600 words, a point will be deducted for each word, and if it is more than 1,000 words then a point will be deducted for each additional wordless

What is the Death Tax?

The death tax (a.k.a., the federal estate tax) is a tax applied to the transfer of a person’s assets at death. It is defined by the Internal Revenue Service as “a tax on your right to transfer property at your death.”

Under current law, the tax is temporarily set at the rate of 35 percent with an exemption of $5 million. On January 1, 2013 the estate tax is set to return at a top marginal rate of 55 percent (with an additional 5% surtax for certain estates) on all assets above a $1 million exemption amount.

Often times family businesses and farms are caught in the death tax trap – if the family is forced to sell all or part of the business or farm to pay for the tax, employees and payrolls must be slashed.  Additionally, customers lose a place to buy a product or service and suppliers of materials lose customers.


 

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