Taxation of Intergenerational Transfers and Wealth
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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
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美国国家经济研究局创建时间：
2012-11-01
