Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity
收藏NBER2001-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w8158
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资源简介：
This paper examines data from U.S. federal tax returns to shed light on whether the timing of death is responsive to its tax consequences. We investigate the temporal pattern of deaths around the time of changes in the estate tax system periods when living longer, or dying sooner, could
提供机构：
美国国家经济研究局
创建时间：
2001-03-01
