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Charitable bequests and taxes on inheritances and estates : aggregate evidence from across states and time
Bakija, Jon M.; Gale, William G.; Slemrod, Joel - In: The American economic review 93 (2003) 2, pp. 366-370
Persistent link: https://www.econbiz.de/10001778359
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Charitable bequests and taxes on inheritances and estates : aggregate evidence from across states and time
Bakija, Jon M.; Gale, William G.; Slemrod, Joel - 2003
Persistent link: https://www.econbiz.de/10001756598
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Charitable Bequests and Taxes on Inheritance and Estates : Aggregate Evidence from Across States and Time
Bakija, Jon - 2003
One recurring issue in the debate over the estate tax is its impact on the non-profit sector. With the top marginal rate of federal estate tax currently at 49 percent, abolishing the tax would approximately double the price of a charitable bequest relative to an ordinary bequest for the...
Persistent link: https://www.econbiz.de/10012469037
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Gifts to government
Slemrod, Joel; Kuchumova, Yulia - In: International tax and public finance 30 (2023) 2, pp. 453-492
Persistent link: https://www.econbiz.de/10014253590
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Income shifting in US multinational corporations
Harris, David; Morck, Randall; Slemrod, Joel; Yeung, Bernard - 1991
Persistent link: https://www.econbiz.de/10000826625
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Tax policy and the activities of multinational corporations
Hines, James R.; Frankel, Jeffrey A.; Slemrod, Joel - In: Fiscal policy : lessons from economic research, (pp. 401-445). 1997
Persistent link: https://www.econbiz.de/10001304576
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Tax planning by companies and tax competition by governments : is there evidence of changes in behavior?
Grubert, Harry - In: International taxation and multinational activity, (pp. 113-139). 2002
Persistent link: https://www.econbiz.de/10001978346
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The revenue consequences of using formula apportionment to calculate US and foreign-source income : a firm-level analysis
Shackelford, Douglas A. - In: International tax and public finance 5 (1998) 1, pp. 41-59
Persistent link: https://www.econbiz.de/10001235550
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The effect of taxes on investment and income shifting to Puerto Rico
Grubert, Harry - In: The review of economics and statistics 80 (1998) 3, pp. 365-373
Persistent link: https://www.econbiz.de/10001245216
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Competitive advantage and the optimal tax treatment of the foreign-source income of multinationals : the case of the United States and Japan
Slemrod, Joel - In: The American journal of tax policy 9 (1991) 1, pp. 113-143
Persistent link: https://www.econbiz.de/10001108937