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Inter Vivos Transfers or Bequests? Estate Taxes and the Timing of Parental Giving

In: Tax Policy and the Economy, Volume 14

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Kathleen McGarry
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This chapter was published in: Kathleen McGarry Tax Policy and the Economy, Volume 14, , pages 93-122, 2000.

This item is provided by National Bureau of Economic Research, Inc in its series NBER Chapters with number 10848.

Handle: RePEc:nbr:nberch:10848

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This chapter was published in the following book, which is listed on IDEAS:
James M. Poterba, 2000. "Tax Policy and the Economy, Volume 14," NBER Books, National Bureau of Economic Research, Inc, number pote00-2, December.
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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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