A Framework for Assessing Estate and Gift Taxation
收藏NBER2000-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w7775
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资源简介：
Whether and how estates and gifts should be taxed has long been a controversial subject, and the approach to estate and gift taxation varies among developed countries. Arguments for and against various forms of transfer taxation have focused on concerns about the distribution of income and wealth,
提供机构：
美国国家经济研究局
创建时间：
2000-07-01
