Transfer Motives and Tax Policy
收藏NBER1999-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w6340
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资源简介：
This paper considers the optimal tax treatment of voluntary transfers to individuals in a" framework that integrates redistributive income taxation and estate and gift taxation. Under this" formulation, redistributive considerations become secondary. The optimal tax treatment of" transfers depends
提供机构：
美国国家经济研究局
创建时间：
1999-03-01
