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Bequest taxes and accumulation of household wealth : US - Japan comparison
Barthold, Thomas A.; Itō, Takatoshi - 1991
Persistent link: https://www.econbiz.de/10000814214
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The taxation of personal wealth
Tait, Alan Anderson - 1967
Persistent link: https://www.econbiz.de/10000567491
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Inter-asset differences in effective estate tax burdens
Poterba, James M. (contributor);  … - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002112898
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Principles and practice of estate planning
Snee, Thomas J.; Cusack, Lawrence X. - 1959
Persistent link: https://www.econbiz.de/10002843472
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Inter-asset differences in effective estate-tax burdens
Poterba, James M.; Weisbenner, Scott J. - In: The American economic review 93 (2003) 2, pp. 360-365
Persistent link: https://www.econbiz.de/10001778283
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The impact of the estate tax on the wealth accumulation and avoidance behavior of donors
Kopczuk, Wojciech; Slemrod, Joel - 2000
Persistent link: https://www.econbiz.de/10001520133
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The tax environment facing the wealthy
Shackelford, Douglas A. - In: Does Atlas shrug? : The economic consequences of taxing …, (pp. 114-137). 2000
Persistent link: https://www.econbiz.de/10001683328
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Inter-asset differences in effective estate tax burdens
Poterba, James M.; Weisbenner, Scott J. - 2003
Persistent link: https://www.econbiz.de/10001731388
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Bequest Taxes and Accumulation of Household Wealth : U.S. - Japan Comparison
Barthold, Thomas A.; Ito, Takatoshi - 2021
The objective of this paper is two-fold. First, we describe and compare the gift and bequest (estate) tax systems in the United States and Japan. Second, we use tax data to estimate the magnitude of intergenerational transfers. The magnitude of intergenerational transfers provides aid in...
Persistent link: https://www.econbiz.de/10013217215
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Taxing billionaires : estate taxes and the geographical location of the ultra-wealthy
Moretti, Enrico; Wilson, Daniel J. - 2019
Persistent link: https://www.econbiz.de/10012123507