Estate Taxes and Charitable Bequests by the Wealthy
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下载链接：
https://www.nber.org/papers/w7663
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资源简介：
Charitable bequests are an important source of philanthropic support. Unlike bequests to children which can be taxed at a maximum statutory rate of 0.55, such transfers are exempt from estate taxation. Thus, by lowering the price of charitable giving, the estate tax may influence the disposition of
提供机构：
美国国家经济研究局
创建时间：
2000-04-01
