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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:

  • James M. Poterba, 2000. "Tax Policy and the Economy, Volume 14," NBER Books, National Bureau of Economic Research, Inc, number pote00-2, octubre-d.
    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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    Cited by:
    1. Joulfaian, David, 2004. "Gift taxes and lifetime transfers: time series evidence," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1917-1929, August.
    2. 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.
    3. 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.
    4. Marta Melguizo Garde, 2007. "La motivación de las transmisiones lucrativas entre generaciones de una familia: modelos teóricos y evidencia empírica," Hacienda Pública Española, IEF, vol. 181(2), pages 81-118, June.
    5. James M. Poterba & Scott Weisbenner, 2000. "The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death," NBER Working Papers 7811, National Bureau of Economic Research, Inc.

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