The Estate Tax and After-Tax Investment Returns
收藏NBER1997-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w6337
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资源简介：
This paper explores the effect of estate and gift taxes on the after-tax rate of return earned by savers. The estate tax affects only a small fraction of households -- taxable decedents represented only 1.4 percent of all deaths in 1995 -- but the affected households account for a substantial
提供机构：
美国国家经济研究局
创建时间：
1997-12-01
