Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time
收藏NBER2003-05-01 更新2025-01-04 收录
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https://www.nber.org/papers/w9661
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资源简介：
One recurring issue in the debate over the estate tax is its impact on the non-profit sector. With the top marginal rate of federal estate tax currently at 49 percent, abolishing the tax would approximately double the price of a charitable bequest relative to an ordinary bequest for the wealthiest
提供机构：
美国国家经济研究局
创建时间：
2003-05-01
