The role of trusts in taxing the rich
Year of publication: |
2023
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Authors: | Hines, James R. |
Published in: |
Oxford review of economic policy. - Oxford : Oxford Univ. Press, ISSN 1460-2121, ZDB-ID 1467501-8. - Vol. 39.2023, 3, p. 460-477
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Subject: | trusts | tax avoidance | estate and gift taxation | foreign trusts | perpetual trusts | grantor trusts | Crummey trusts | asset freeze | Vertrauen | Confidence | Treuhänder | Fiduciary | Steuervermeidung | Tax avoidance | Erbschaftsteuer | Inheritance tax |
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