Behavioral responses to the estate tax : inter vivos giving
Year of publication: |
2000
|
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Authors: | McGarry, Kathleen |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 53.2000, 4,1, p. 913-931
|
Subject: | Erbschaftsteuer | Inheritance tax | Steuervermeidung | Tax avoidance | Intergenerationale Übertragung | Intergenerational transfer | Erbe | Inheritance | Theorie | Theory | USA | United States |
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