Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Year of publication: |
May 2016
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Authors: | Gordon, Robert N. ; Joulfaian, David ; Poterba, James M. |
Published in: |
The American economic review. - Nashville, Tenn. : American Economic Assoc., ISSN 0002-8282, ZDB-ID 203590-X. - Vol. 106.2016, 5, p. 662-667
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Subject: | Grundsteuer | Real property tax | Steuerreform | Tax reform | Steuerwirkung | Tax effects | Immobilienpreis | Real estate price | Fair-Value-Bilanzierung | Fair value accounting | Wertzuwachssteuer | Capital gains tax | Erbschaftsteuer | Inheritance tax | Schätzung | Estimation | USA | United States |
Type of publication: | Article |
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Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1257/aer.p20161037 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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Gordon, Robert N., (2016)
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