The US experience with the estate tax and its implications for wealth transfer taxation in Latin America
Year of publication: |
2007
|
---|---|
Authors: | Zodrow, George R. ; Diamond, John W. |
Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 1819-5490, ZDB-ID 2217159-9. - Vol. 61.2007, 11, p. 494-514
|
Subject: | Einkommensverteilung | Income distribution | Vermögensverteilung | Wealth distribution | Gini-Koeffizient | Gini coefficient | Erbschaftsteuer | Inheritance tax | Vermögensteuer | Wealth tax | Steuerbelastung | Tax burden | Vergleich | Comparison | Lateinamerika | Latin America | USA | United States |
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