Open AccessDo Estate and Gift Taxes Affect the Timing of Private Transfers?
Author(s) -
B. Douglas Bernheim,
Robert J. Lemke,
John Karl Scholz
Publication year - 2001
Language(s) - English
Resource type - Reports
DOI - 10.3386/w8333
Subject(s) - affect (linguistics) , estate , gift tax , estate tax , business , real estate , monetary economics , economics , finance , psychology , direct tax , communication , double taxation