Do Estate and Gift Taxes Affect the Timing of Private Transfers?
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下载链接：
https://www.nber.org/papers/w8333
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资源简介：
Proposals to alter the estate tax are contentious and have been debated largely in an empirical vacuum. This paper examines time series and cross-sectional variation to identify the effects of gift and estate taxation on the timing of private transfers. The analysis is based on data from the 1989,
提供机构：
美国国家经济研究局
创建时间：
2001-06-01
