Rethinking the Estate and Gift Tax: Overview
收藏NBER2001-04-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w8205
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资源简介：
This paper surveys, integrates, and extends research on estate and gift taxes. The paper begins with information on features of U.S. transfer taxes, characteristics of recent estate tax returns, the evolution of transfer taxes, the role of such taxes in other countries, and theory and evidence
提供机构：
美国国家经济研究局
创建时间：
2001-04-01
