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

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

書誌詳細
第一著者: Bernheim, B. Douglas
その他の著者: Lemke, Robert J., Scholz, John Karl
フォーマット: 図書
言語:English
出版事項: Cambridge National Bureau of Economic Research 2001.
シリーズ:NBER working paper series no.8333
主題:
Inheritance and succession > United States.
Inheritance and transfer tax > United States.
Gifts > Taxation > United States.