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1	Impact of the Federal Estate Tax on the LA Dodgers Gose, Mark 01 January 2010 (has links) This paper addresses the impact of the federal estate tax on a family-run business as well as the optimal estate planning techniques that can be implemented to ease the estate tax burden. Los Angeles Dodgers (Baseball team) Federal estate tax Estate planning Valuation discounts Intentionally defective income trust Irrevocable life insurance trust Business Taxation
2	米国における富の移転課税 / ベイコクニオケルトミノイテンカゼイ佐古麻理, Mari Sako 20 March 2015 (has links) 米国における富の移転課税制度とその課税根拠論について検討し，その検討結果を踏まえて，今後のわが国における富の移転課税制度のあり方について考察した。本研究の主な検討課題は，(1)課税制度の歴史的展開，(2)実体法としての連邦遺産税，贈与税および世代跳躍移転税の検討，(3)課税根拠論，である。本研究により，米国における富の移転課税は，税法独自の定義と概念に基づいて法が構築されていることが明らかとなった。 / The wealth transfer taxation in the United States of America was studied to clarify the legal characteristics in the tax system. The study is composed of a history of federal estate, gift, and generation-skipping taxes, current legal aspects of those taxations, and the rationale for the taxations. The characteristic of the legal aspects in the wealth transfer taxation in the nation is to tax a right and competence for a wealth. The theory of the taxation would be important issues in Japan. / 博士(法学) / Doctor of Laws / 同志社大学 / Doshisha University 富の移転課税連邦遺産税連邦贈与税世代跳躍移転税課税根拠 Wealth transfer taxation Federal estate tax Federal gift tax Generation-skipping transfer tax Rationale for taxation

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