The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death
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The 1998 Survey of Consumer Finances provides information on household wealth ownership that can be used to estimate the effect of changing the Unified Estate and Gift Tax Credit on estate tax revenues. The survey also includes data on the prices at which assets were purchased, along with
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美国国家经济研究局创建时间：
2000-07-01
