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4#
发表于 2011-7-11 19:00
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"Anyone know why do we have to multiply te*tg? Totally dun make sense to me"
-Because the donor pays the gift tax in ADDITION to the gift
For example:
donor gifts $100Mill
The taxes paid do not come out of the $100mill - they are paid by the donor in addition to the $100mill. So the dodnor actually pays $100mill(1+Tg) to gift the money.
The effect of this is to reduce the donors estate by more than the gift, so the final estate will be $100(1+Tg) lower, which would have been taxed at Te or:
[Final Estate- Gift(1+Tg)]*Te
Multiplying this out you get:
Final Estate*Te - Gift*Te - Gift*TgTe
This shows that the taxes paid from the final estate is lowered by both the amount of taxes that would have been paid on the gift AND also by the amount the estate would have paid on the money used to pay the taxes on the gift.
In the formula they give they show this amount (Tg*Te) as a credit to the recipient of the gift (which is why you add it to the 1 - Tg term in the numerator) |
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