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subject:"Erbschaftsteuer"
~person:"Briggs, William L."
~person:"Cooper, George"
~person:"Poterba, James M."
~subject:"Inheritance tax"
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Erbschaftsteuer
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Briggs, William L.
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6
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ECONIS (ZBW)
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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
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2
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
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3
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
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4
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
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5
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
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6
A voluntary tax? : new perspectives on sophisticated estate tax avoidance
Cooper, George
-
1979
Persistent link: https://www.econbiz.de/10000041183
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