Presented to the Subcommittee on Tax, Finance, and Exports
Committee on Small Business
Statement by Bruce R. Bartlett Senior Fellow National Center for Policy Analysis
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APPENDIX I
The Estate Tax in Foreign Countries
Table 5
Estate and Gift Taxes as a Share of Total Taxes, 1994
(percent)
| Australia | 0 | Japan | 2.0 |
| Austria | 0.1 | Luxembourg | 0.3 |
| Belgium | 0.7 | Mexico | 0 |
| Canada | 0 | Netherlands | 0.7 |
| Czech Rep. | 0.1 | New Zealand | * |
| Denmark | 0.5 | Norway | 0.2 |
| Finland | 0.4 | Poland | * |
| France | 0.9 | Portugal | 0.2 |
| Germany | 0.3 | Spain | 0.6 |
| Greece | 1.0 | Sweden | 0.1 |
| Hungary | 0.1 | Switzerland | 0.9 |
| Iceland | 0.3 | Turkey | 0.1 |
| Ireland | 0.5 | U.K. | 0.6 |
| Italy | 0.2 | U.S. | 1.1 |
* Less than 0.1%
Source: Revenue Statistics of OECD Member Countries, 1965-1995 (Paris: Organization for Economic Cooperation and Development, 1996).
Table 6
Countries With No Estate or Inheritance Tax
| Antigua | Libya |
| Australia | Malaysia |
| Bahamas | Malta |
| Barbados | Mexico |
| Canada | Mynamar |
| Channel Islands | Namibia |
| Colombia | New Zealand |
| Costa Rica | Nigeria |
| Cyprus | Oman |
| Dominica | Papua New Guinea |
| Egypt | Paraguay |
| Estonia | Peru |
| Fiji | St. Lucia |
| Ghana | St. Vincent and the Grenadines |
| India | Solomon Islands |
| Indonesia | Sri Lanka |
| Isle of Man | Swaziland |
| Israel | Switzerland |
| Kazakstan | Uganda |
| Kenya | Uruguay |
| Kuwait | Western Samoa |
| Kyrgyz Republic | Zaire |
| Liberia | Zambia |
Source: Coopers & Lybrand, 1997 International Tax Summaries (New York: John Wiley, 1997).
APPENDIX II
Curriculum Vitae: Bruce R. Bartlett
CAREER SUMMARY
| 1-95/present | Senior Fellow, National Center for Policy Analysis. |
| 11-93/12-94 | Senior Fellow, Alexis de Tocqueville Institution. |
| 2-93/10-93 | Visiting Fellow, Cato Institute. |
| 9-88/1-93 | Deputy Assistant Secretary for Economic Policy (Policy Analysis), U.S. Treasury Department. |
| 7-87/9-88 | Senior Policy Analyst, Office of Policy Development, The White House. |
| 4-85/7-87 | Senior Fellow, The Heritage Foundation. |
| 4-84/1-85 | Vice President, Polyconomics, Inc. |
| 1-83/3-84 | Executive Director, Joint Economic Committee, U.S. Congress. |
| 1-81/12-82 | Deputy Director, Joint Economic Committee. |
| 6-80/12-80 | Chief Legislative Assistant to U.S. Senator Roger Jepsen (R-IA). |
| 1-79/5-80 | Legislative Assistant for economic policy to Senator Jepsen. |
| 6-78/11-78 | Economic consultant to Perry B. Duryea, Republican candidate for Governor of New York. |
| 1-77/5-78 | Special Assistant for tax policy to Congressman Jack F. Kemp (R-NY). |
| 5-76/12-76 | Legislative Assistant to Congressman Ron Paul (R-TX). |
| EDUCATION |
| M.A., Georgetown, 1976; B.A., Rutgers, 1973. |
| PUBLICATIONS |
| Books: | The Supply-Side Solution (1983); Reaganomics: Supply-Side Economics in Action (1981). |
| Articles in: | The Wall Street Journal, New York Times, Washington Post, Los Angeles Times, Chicago Tribune, Detroit News, Tax Notes, Fortune, The Public Interest.
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APPENDIX III
Disclosure
The National Center for Policy Analysis has not received any federal grant, contract or subcontract during the current or previous two fiscal years.
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