Economics of estate taxation: a brief review of theory and evidence
收藏NBER2010-02-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w15741
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资源简介：
This paper provides a non-technical overview of the economic arguments related to the desirability of transfer taxation and a summary of empirical evidence surrounding these issues. Understanding optimal transfer taxation throughout the distribution requires understanding the nature of a bequest
提供机构：
美国国家经济研究局
创建时间：
2010-02-01
