Inter-Asset Differences in Effective Estate Tax Burdens
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下载链接：
https://www.nber.org/papers/w9456
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资源简介：
This paper explores the effect of discretion in estate valuation techniques on the effective estate tax burden on different asset classes. For some assets, such as liquid securities, there is relatively little discretion in valuation. For other assets, such as partial interests in closely-held
提供机构：
美国国家经济研究局
创建时间：
2003-01-01
