Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States
收藏数据链接：
官方服务：
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
