标题: Tiny Tax Tip [打印本页] 作者: RoastBeef 时间: 2011-7-13 13:29 标题: Tiny Tax Tip
For those of you that want to punt the gift tax type questions, here is a tiny tip that might be worth 3 points on the test:
If they ask you the dollar amount difference between a donor gifting an amount, say 500,000 today and paying gift taxes, and the recipient receiving the entire estate tomorrow-
If the gift tax and the estate tax are both .45
You take the cross product of the two = .2025
Multiply this by the 500,000
Your result is 101, 250
This is the actual dollar amount that is saved by the donor paying the gift tax.
Also called the tax alpha.作者: IAmNeil 时间: 2011-7-13 13:29
Nice, so its essentially the difference between (1 - Te + Te*Tg) - (1 - Te) , right?
Didnt think about it this way. Thx作者: Windjammer 时间: 2011-7-13 13:29
Also if tax rate is the same between bequestor and receiver the relative value of the gift is just (1 - Gift Tax Rate / 1 - Estate Tax Rate)作者: susana 时间: 2011-7-13 13:29
Paraguay, tax rate same you mean investment income tax rate?
Thanks作者: dyga 时间: 2011-7-13 13:29