Tax treatment of bequests when donor benefits are discounted
Year of publication: |
August 2015
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Authors: | Boadway, Robin W. ; Cuff, Katherine |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 22.2015, 4, p. 604-634
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Subject: | Bequest tax | Inheritance | Optimal income tax | Erbe | Erbschaftsteuer | Inheritance tax | Theorie | Theory | Optimale Besteuerung | Optimal taxation | Einkommensteuer | Income tax |
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: | 10.1007/s10797-015-9366-z [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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