Equalization of true gift and estate tax rates
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Bibliographic InfoArticle provided by Elsevier in its journal Journal of Public Economics.
Volume (Year): 9 (1978)
Issue (Month): 1 (February)
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Web page: http://www.elsevier.com/locate/inca/505578
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- James Poterba, 1998. "Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States," NBER Working Papers 6842, National Bureau of Economic Research, Inc.
- Auten, Gerald & Joulfaian, David, 2001. "Bequest taxes and capital gains realizations," Journal of Public Economics, Elsevier, vol. 81(2), pages 213-229, August.
- Joulfaian, David, 2005.
"Choosing between gifts and bequests: How taxes affect the timing of wealth transfers,"
Journal of Public Economics,
Elsevier, vol. 89(11-12), pages 2069-2091, December.
- David Joulfaian, 2005. "Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers," NBER Working Papers 11025, National Bureau of Economic Research, Inc.
- Poterba, James, 2001. "Estate and gift taxes and incentives for inter vivos giving in the US," Journal of Public Economics, Elsevier, vol. 79(1), pages 237-264, January.
- Joulfaian, David, 2004. "Gift taxes and lifetime transfers: time series evidence," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1917-1929, August.
- Joulfaian, David, 2000. "Taxing Wealth Transfers and Its Behavioral Consequences," National Tax Journal, National Tax Association, vol. 53(n. 4), pages 933-58, December .
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