The Trick is to Live: Is the Estate Tax Social Security for the Rich?
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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
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美国国家经济研究局创建时间：
2002-09-01
