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Wealth transfer taxation: the relative role for estate and income taxes

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Author Info
Alicia H. Munnell
C. Nicole Ernsberger

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Abstract

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Publisher Info
Article provided by Federal Reserve Bank of Boston in its journal New England Economic Review.

Volume (Year): (1988)
Issue (Month): Nov ()
Pages: 3-28
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Handle: RePEc:fip:fedbne:y:1988:i:nov:p:3-28

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Related research
Keywords: Inheritance and transfer tax ; Taxation;

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. William G. Gale & Joel B. Slemrod, 2001. "Rethinking the Estate and Gift Tax: Overview," NBER Working Papers 8205, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  2. Louis Kaplow, 2000. "A Framework for Assessing Estate and Gift Taxation," NBER Working Papers 7775, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  3. Thomas A. Barthold & Takatoshi Ito, 1991. "Bequest Taxes and Accumulation of Household Wealth: U.S. - Japan Comparison," NBER Working Papers 3692, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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This page was last updated on 2009-12-6.


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