Bequest and Tax Planning: Evidence From Estate Tax Returns
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I study bequest and wealth accumulation behavior of the wealthy (subject to the estate tax) shortly before death. The onset of a terminal illness leads to a very significant reduction in the value of estates reported on tax returns - 15 to 20% with illness lasting "months to years" and about 5 to 10
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美国国家经济研究局创建时间：
2006-11-01
