How does the estate tax affect the number of firms?
Year of publication: |
2014
|
---|---|
Authors: | Yakovlev, Pavel A. ; Davies, Antony |
Published in: |
Journal of entrepreneurship and public policy : JEPP. - Bingley : Emerald, ISSN 2045-2101, ZDB-ID 2688791-5. - Vol. 3.2014, 1, p. 96-117
|
Subject: | Small business | Firm | Asymmetric liquidity | Estate tax | Gift | Inheritance | Erbschaftsteuer | Inheritance tax | KMU | SME |
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