Do estate and gift taxes affect the timing of private transfers?

Do estate and gift taxes affect the timing of private transfers?

Bibliografski detalji
Glavni autor: Bernheim, B. Douglas
Daljnji autori: Lemke, Robert J., Scholz, John Karl
Format: Knjiga
Jezik:English
Izdano: Cambridge National Bureau of Economic Research 2001.
Serija:NBER working paper series no.8333
Teme:
Inheritance and succession > United States.
Inheritance and transfer tax > United States.
Gifts > Taxation > United States.