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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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Erbschaftsteuerbelastung in Deutschland, den Staaten der EU und anderen wichtigen Staaten bei unbeschränkter und beschränkter Steuerpflicht : Dienstleistungsauftrag des BMF (Projek...
Büttner, Thiess; Scheffler, Wolfram; Spengel, Christoph; … - 2004
Persistent link: https://www.econbiz.de/10010503703
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Federal taxes on gratuitous transfers : law and planning
Dodge, Joseph M. - 2011
Persistent link: https://www.econbiz.de/10009126739
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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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How important are perpetual tax savings?
Hines, James R. - 2012
Persistent link: https://www.econbiz.de/10009679612
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A theory of optimal inheritance taxation
Piketty, Thomas; Saez, Emmanuel - 2012
Persistent link: https://www.econbiz.de/10009679813
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The distribution of wealth and fiscal policy in economies with finitely lived agents
Benhabib, Jess; Bisin, Alberto; Zhu, Shenghao - In: Econometrica : journal of the Econometric Society, an … 79 (2011) 1, pp. 123-157
Persistent link: https://www.econbiz.de/10008934072
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James Buchanan on inheritance : a critique
Block, Walter - In: Journal of entrepreneurship and public policy : JEPP 1 (2012) 2, pp. 159-165
Persistent link: https://www.econbiz.de/10009684961