Open AccessEstate and Gift Taxes and Incentives for Inter Vivos Giving in the United States
Author(s) -
James M. Poterba
Publication year - 1998
Language(s) - English
Resource type - Reports
DOI - 10.3386/w6842
Subject(s) - estate , gift tax , incentive , estate tax , economics , business , microeconomics , finance , public economics , tax credit , direct tax