The non-equalization of true gift and estate tax rates
Year of publication: |
1994
|
---|---|
Authors: | Kuehlwein, Michael |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 53.1994, 2, p. 319-323
|
Subject: | Erbschaftsteuer | Inheritance tax | USA | United States | 1975-1992 |
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