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

Bibliographic Details
Main Author: Bernheim, B. Douglas
Other Authors: Lemke, Robert J., Scholz, John Karl
Format: Book
Language:English
Published: Cambridge National Bureau of Economic Research 2001.
Series:NBER working paper series no.8333
Subjects:
Inheritance and succession > United States.
Inheritance and transfer tax > United States.
Gifts > Taxation > United States.