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subject:"Erbschaftsteuer"
~person:"Briggs, William L."
~person:"Cooper, George"
~person:"Franks, Max"
~person:"Poterba, James M."
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Erbschaftsteuer
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Briggs, William L.
Cooper, George
Franks, Max
Poterba, James M.
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7
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6
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6
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ECONIS (ZBW)
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1
Optimal wealth taxation when wealth is more than just capital
Franks, Max
;
Edenhofer, Ottmar
- In:
FinanzArchiv : European journal of public finance
79
(
2023
)
3
,
pp. 175-207
Persistent link: https://www.econbiz.de/10014434731
Saved in:
2
Revenue and Incentive Effects of Basis Step-Up at Death : Lessons from the 2010 "Voluntary" Estate Tax Regime
Gordon, Robert N.
-
2016
In 2010, the U.S. estate tax expired and executors of wealthy decedents were not required to file estate tax returns. In the absence of the estate tax, beneficiaries received assets with carryover rather than stepped-up basis. Unrealized capital gains accounted for 44 percent of the fair market...
Persistent link: https://www.econbiz.de/10012996389
Saved in:
3
Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
-
2016
Persistent link: https://www.econbiz.de/10011457096
Saved in:
4
Estate tax complexity illustrated by the 2010 "voluntary" estate tax
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
The journal of wealth management
19
(
2016/2017
)
1
,
pp. 27-33
Persistent link: https://www.econbiz.de/10011496591
Saved in:
5
Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
The American economic review
106
(
2016
)
5
,
pp. 662-667
Persistent link: https://www.econbiz.de/10011700363
Saved in:
6
Real estate tax update
Briggs, William L.
;
Mizzaro, Victor
;
Buble, Joseph
- In:
The real estate finance journal
26
(
2010/11
)
4
,
pp. 68-70
Persistent link: https://www.econbiz.de/10009129634
Saved in:
7
A voluntary tax? : new perspectives on sophisticated estate tax avoidance
Cooper, George
-
1979
Persistent link: https://www.econbiz.de/10000041183
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