The Estate Tax and After-Tax Investment Returns
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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
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美国国家经济研究局创建时间：
1997-12-01
