Open AccessDying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity
Author(s) -
Wojciech Kopczuk,
Joel Slemrod
Publication year - 2001
Language(s) - English
Resource type - Reports
DOI - 10.3386/w8158
Subject(s) - estate tax , estate , economics , elasticity (physics) , monetary economics , financial economics , tax reform , ad valorem tax , finance , public economics , materials science , composite material