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Wealth and the distribution of income : permanent and transitory effects
Tuttle, Markland H.; Gauger, Jean Ann - In: The review of income and wealth : journal of the … 52 (2006) 4, pp. 493-508
Persistent link: https://www.econbiz.de/10003398145
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Recent trends in US income distributions in tax record data using more comprehensive measures of income including real accrued capital gains
Larrimore, Jeff; Burkhauser, Richard V.; Auten, Gerald E.; … - In: Journal of political economy 129 (2021) 5, pp. 1319-1360
Persistent link: https://www.econbiz.de/10012610453
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Understanding tax policy : how do people reason?
Stantcheva, Stefanie - In: The quarterly journal of economics 136 (2021) 4, pp. 2309-2369
Persistent link: https://www.econbiz.de/10012655469
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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.; Joulfaian, David; Poterba, James M. - 2016
Persistent link: https://www.econbiz.de/10011457096
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U.S. capital gains and estate taxation : a status report and directions for a reform
Kopczuk, Wojciech - 2016
Persistent link: https://www.econbiz.de/10011482130
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Choosing between an estate tax and a basis carryover regime : evidence from 2010
Gordon, Robert N.; Joulfaian, David; Poterba, James M. - 2016
Persistent link: https://www.econbiz.de/10011563042
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Gift taxes and lifetime transfers : time series evidence
Joulfaian, David - In: Journal of public economics 88 (2004) 9/10, pp. 1917-1929
Persistent link: https://www.econbiz.de/10002106977
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The Taxpayer Relief Act, estate planning, and resource mobility in US agriculture
Hennessy, David A. - In: American journal of agricultural economics 81 (1999) 3, pp. 534-543
Persistent link: https://www.econbiz.de/10001400205
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Bequest taxes and capital gains realizations
Auten, Gerald E.; Joulfaian, David - In: Journal of public economics 81 (2001) 2, pp. 213-229
Persistent link: https://www.econbiz.de/10001590213
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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.; Joulfaian, David; Poterba, James M. - In: The American economic review 106 (2016) 5, pp. 662-667
Persistent link: https://www.econbiz.de/10011700363