Choosing between gifts and bequests how taxes affect the timing of wealth transfers

"A number of theories have been advanced to explain the size and timing of intergenerational transfers. One factor only recently explored is the effects of taxes, and in particular the estate tax, on such transfers. This paper represents the first attempt to explore how capital gains and gift t...

Ausführliche Beschreibung

Bibliographische Detailangaben

1. Verfasser:	Joulfaian, David (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Cambridge, Mass. National Bureau of Economic Research 2005
Schriftenreihe:	National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 11025
Schlagworte:	Ökonometrisches Modell Inheritance and succession > Econometric models Inheritance and transfer tax
Online-Zugang:	kostenfrei
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