The distributional burden of taxing estates and unrealized capital gains at the time of death / James M. Poterba, Scott Weisbenner.

The distributional burden of taxing estates and unrealized capital gains at the time of death / James M. Poterba, Scott Weisbenner.

Bibliographic Details
Main Author: Poterba, James M.
Other Authors: Weisbenner, Scott
Format: Book
Language:English
Published: Cambridge National Bureau of Economic Research 2000.
Series:NBER working paper series no.7811
Subjects:
Inheritance and transfer tax > United States.
Capital gains tax > United States.
Tax revenue estimating > United States.