Taxation of Intergenerational Transfers and Wealth
收藏NBER2012-11-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w18584
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资源简介：
In this chapter, I review empirical and theoretical literature on taxation of intergenerational transfers (estates, bequests, inheritances, inter vivos gifts) and wealth. The main message may be summarized as follows. Empirical evidence on bequest motivations and responses to estate taxation is
提供机构：
美国国家经济研究局
创建时间：
2012-11-01
