Choosing between gifts and bequests : how taxes affect the timing of wealth transfers
Year of publication: |
2005
|
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Authors: | Joulfaian, David |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 89.2005, 11/12, p. 2069-2091
|
Subject: | Intergenerationale Übertragung | Intergenerational transfer | Erbe | Inheritance | Erbschaftsteuer | Inheritance tax | Zeit | Time | USA | United States |
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