Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers
收藏NBER2005-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w11025
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资源简介：
A number of theories have been advanced to explain the size and timing of intergenerational transfers. One factor only recently explored is the effects of taxes, and in particular the estate tax, on such transfers. This paper represents the first attempt to explore how capital gains and gift taxes,
提供机构：
美国国家经济研究局
创建时间：
2005-01-01
