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

Bibliographische Detailangaben
1. Verfasser:	Poterba, James M.
Weitere Verfasser:	Weisbenner, Scott
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Cambridge National Bureau of Economic Research 2000.
Schriftenreihe:	NBER working paper series no.7811
Schlagworte:	Inheritance and transfer tax > United States. Capital gains tax > United States. Tax revenue estimating > United States.