State "death" taxes and elderly migration revisited
Year of publication: |
2004
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Authors: | Conway, Karen Smith ; Rork, Jonathan C. |
Published in: |
Proceedings / 96th Annual Conference on Taxation : Chicago, Ill., Nov. 13 - 15, 2003 ; and minutes of the Annual Meeting of the National Tax Association, Thursday, November 13, 2003. - Washington, DC : National Tax Association. - 2004, p. 405-409
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Subject: | Ländersteuer | State tax | Erbschaftsteuer | Inheritance tax | Binnenwanderung | Internal migration | Ältere Menschen | Elderly people | USA | United States | 1970-2000 |
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