Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States
收藏NBER1998-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w6842
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资源简介：
This paper describes the current estate and gift tax rules that apply to intergenerational transfers in the United States. It summarizes the incentives for inter vivos giving as a strategy for reducing estate tax liability. It shows that the current level of intergenerational transfers is much lower
提供机构：
美国国家经济研究局
创建时间：
1998-12-01
