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An empirical investigation of the minority interest and marketability discounts in valuation of closely held stock for estate and gift tax purposes
Englebrecht, Ted D.; Anderson, Mary M.; Martinson, Otto - In: The journal of applied business research 22 (2006) 1, pp. 89-101
Persistent link: https://www.econbiz.de/10003340340
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The US experience with the estate tax and its implications for wealth transfer taxation in Latin America
Zodrow, George R.; Diamond, John W. - In: Bulletin for international taxation 61 (2007) 11, pp. 494-514
Persistent link: https://www.econbiz.de/10003687625
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Capital wealth taxation : theory and application
Yunker, James A. - In: Review of political economy 26 (2014) 1, pp. 85-110
Persistent link: https://www.econbiz.de/10010356877
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Capital wealth taxation as a potential remedy for excessive capital wealth inequality
Yunker, James A. - In: Journal of post-Keynesian economics : JPKE 33 (2010) 1, pp. 83-104
Persistent link: https://www.econbiz.de/10008747784
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Reassessing the role for wealth transfer taxes
Aaron, Henry J. - In: National tax journal 45 (1992) 2, pp. 119-143
Persistent link: https://www.econbiz.de/10001130867
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Federal taxes on gratuitous transfers : law and planning
Dodge, Joseph M.; Gerzog, Wendy C.; Crawford, Bridget J.; … - 2023 - Second edition
Persistent link: https://www.econbiz.de/10013540316
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Public support for tax policies in COVID-19 times : evidence from Luxembourg
Olivera, Javier; Van Kerm, Philippe - 2022
Persistent link: https://www.econbiz.de/10013187213
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The wealth tax and the tax mix
Boadway, Robin W.; Pestieau, Pierre - 2022
Persistent link: https://www.econbiz.de/10012875970
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An annual wealth tax : pros and cons
Boadway, Robin W.; Pestieau, Pierre - In: FinanzArchiv : European journal of public finance 77 (2021) 4, pp. 408-429
Persistent link: https://www.econbiz.de/10012813922