On the Taxation of Private Transfers
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下载链接：
https://www.nber.org/papers/w15818
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资源简介：
This essay considers the appropriate conceptual framework for assessing the taxation of private transfers to individuals. Although it is conventional to emphasize the role of estate and gift taxation or inheritance taxation in redistributing income from the rich to the poor, the revenue effects of
提供机构：
美国国家经济研究局
创建时间：
2010-03-01
