The uneasy case for wealth transfer taxation
Year of publication: |
1994
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Authors: | McCaffery, Edward J. |
Published in: |
The Yale law journal. - New Haven, Conn. : Yale Law Journal Co., ISSN 0044-0094, ZDB-ID 200516-5. - Vol. 104.1994, 2, p. 283-365
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Subject: | Erbschaftsteuer | Inheritance tax | Intergenerationale Übertragung | Intergenerational transfer | Einkommensteuer | Income tax | Steuertheorie | Theory of taxation | Theorie | Theory | USA | United States |
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