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Estate Taxes, Life Insurance, and Small Business

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NBER1999-09-01 更新2025-01-04 收录
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One criticism of the estate tax is that it prevents the owners of family businesses from passing their enterprises to their children. The problem is that it may be difficult to pay estate taxes without liquidating the business. A natural question is why individuals with such concerns do not purchase

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1999-09-01
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