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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- McGarry, Kathleen, 1999.
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- Joulfaian, David, 1991. "Charitable Bequests and Estate Taxes," National Tax Journal, National Tax Association, vol. 44(2), pages 169-80, June.
- Donald Cox, 1990. "Intergenerational Transfers and Liquidity Constraints," The Quarterly Journal of Economics, Oxford University Press, vol. 105(1), pages 187-217.
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