The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors
Year of publication: |
2000-10
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Authors: | Slemrod, Joel ; Kopczuk, Wojciech |
Institutions: | National Bureau of Economic Research (NBER) |
Extent: | application/pdf |
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Series: | |
Type of publication: | Book / Working Paper |
Notes: | PE Published in William G. Gale, James R. Hines Jr., and Joel B. Slemrod (eds.), "Rethinking Estate and Gift Taxation," Washington, DC: Brookings Institution Press, 2001, 299-343. Number 7960 |
Classification: | H2 - Taxation, Subsidies, and Revenue ; H3 - Fiscal Policies and Behavior of Economic Agents |
Source: |
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