The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors
收藏NBER2000-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w7960
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资源简介：
Using estate tax return data from 1916 to 1996, we investigate the impact of the estate tax on reported estates, which reflects the impact of the tax on both wealth accumulation and avoidance. An aggregate measure of reported estates is generally negatively correlated with summary measures of the
提供机构：
美国国家经济研究局
创建时间：
2000-10-01
