The Trick is to Live: Is the Estate Tax Social Security for the Rich?
收藏NBER2002-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w9188
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资源简介：
Because estate tax liability usually depends on how long one lives, it implicitly provides annuity income. In the absence of annuity markets, lump-sum estate taxation may be used to achieve the first-best solution for individuals with a sufficiently strong bequest motive. Calculations of the annuity
提供机构：
美国国家经济研究局
创建时间：
2002-09-01
