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Equalization of true gift and estate tax rates

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Author Info
Adams, James D.

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File URL: http://www.sciencedirect.com/science/article/B6V76-45910BY-5/2/a4c85fadb3b5af5db1bab8dd8a342916
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Publisher Info
Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 9 (1978)
Issue (Month): 1 (February)
Pages: 59-71
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Handle: RePEc:eee:pubeco:v:9:y:1978:i:1:p:59-71

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Web page: http://www.elsevier.com/locate/inca/505578

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  1. 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. [Downloadable!] (restricted)
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  2. 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. [Downloadable!] (restricted)
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This page was last updated on 2009-12-3.

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