The estate tax and the demise of the family business
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References listed on IDEAS
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- Kopczuk, Wojciech, 2016. "U.S. capital gains and estate taxation: a status report and directions for a reform," CEPR Discussion Papers 11208, C.E.P.R. Discussion Papers.
- James R. Hines & Niklas Potrafke & Marina Riem & Christoph Schinke, 2019.
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International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 225-256, April.
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