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Volumn 83, Issue 1, 2001, Pages 52-63

Estate taxes, life insurance, and small business

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Indexed keywords


EID: 0035586677     PISSN: 00346535     EISSN: None     Source Type: Journal    
DOI: 10.1162/003465301750160036     Document Type: Article
Times cited : (12)

References (27)
  • 1
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    • Life insurance of the elderly: Adequacy and determinants
    • G. Burtless (Ed.), Washington, D.C.: Brookings Institution
    • Auerbach, Alan J., and Laurence J. Kotlikoff, "Life Insurance of the Elderly: Adequacy and Determinants" (pp. 229-267), in G. Burtless (Ed.), Work, Health, and Income Among the Elderly (Washington, D.C.: Brookings Institution, 1987).
    • (1987) Work, Health, and Income Among the Elderly , pp. 229-267
    • Auerbach, A.J.1    Kotlikoff, L.J.2
  • 3
    • 0007092546 scopus 로고
    • Does the estate tax raise revenue?
    • L. Summers (Ed.), Cambridge, MA: MIT Press
    • Bernheim, Douglas, "Does the Estate Tax Raise Revenue?" (pp. 113-138), in L. Summers (Ed.), Tax Policy and the Economy, vol. 1 (Cambridge, MA: MIT Press, 1987).
    • (1987) Tax Policy and the Economy , vol.1 , pp. 113-138
    • Bernheim, D.1
  • 4
    • 84934561701 scopus 로고
    • How strong are bequest motives? Evidence based on estimates of the demand for life insurance and annuities
    • October
    • _ "How Strong Are Bequest Motives? Evidence Based on Estimates of the Demand for Life Insurance and Annuities," Journal of Political Economy 99 (October 1991), 899-927.
    • (1991) Journal of Political Economy , vol.99 , pp. 899-927
  • 6
    • 0039615790 scopus 로고    scopus 로고
    • Estate taxes and the angel of death loophole
    • August 4
    • Burman, Leonard E., "Estate Taxes and the Angel of Death Loophole," Tax Notes (August 4 1997), 675-678.
    • (1997) Tax Notes , pp. 675-678
    • Burman, L.E.1
  • 7
    • 0040207523 scopus 로고
    • Has estate taxation induced recent mergers?
    • June
    • Bosland, Chelcie C., "Has Estate Taxation Induced Recent Mergers?" National Tax Journal XVI(2) (June 1963), 159-168.
    • (1963) National Tax Journal , vol.16 , Issue.2 , pp. 159-168
    • Bosland, C.C.1
  • 8
    • 25344476023 scopus 로고    scopus 로고
    • Heirs try to keep a black press heritage alive
    • March 9
    • Christian, Nichole M., "Heirs Try to Keep A Black Press Heritage Alive," New York Times (March 9, 1998), D1.
    • (1998) New York Times
    • Christian, N.M.1
  • 10
    • 0030427228 scopus 로고    scopus 로고
    • Ethnic and racial self-employment differences and possible explanations
    • Fairlie, Robert, and Bruce Meyer, "Ethnic and Racial Self-Employment Differences and Possible Explanations," Journal of Human Resources 31(4) (1996), 757-793.
    • (1996) Journal of Human Resources , vol.31 , Issue.4 , pp. 757-793
    • Fairlie, R.1    Meyer, B.2
  • 11
    • 0001274228 scopus 로고
    • A life cycle model of life insurance purchases
    • February
    • Fischer, Stanley, "A Life Cycle Model of Life Insurance Purchases," International Economic Review 14(1) (February 1973), 132-152.
    • (1973) International Economic Review , vol.14 , Issue.1 , pp. 132-152
    • Fischer, S.1
  • 13
    • 4243848949 scopus 로고    scopus 로고
    • Tax the rich, nuke the poor
    • May 27
    • Jenkins, Holman W., Jr., "Tax the Rich, Nuke the Poor," Wall Street Journal (May 27, 1997), A19.
    • (1997) Wall Street Journal
    • Jenkins H.W., Jr.1
  • 16
    • 2142732424 scopus 로고    scopus 로고
    • Office of Tax Analysis working paper Washington, D.C.: Department of the Treasury
    • _ "Estate Taxes and Charitable Bequests by the Wealthy," Office of Tax Analysis working paper (Washington, D.C.: Department of the Treasury, 2000).
    • (2000) Estate Taxes and Charitable Bequests by the Wealthy
  • 17
    • 0000366020 scopus 로고
    • An overview of the Health and Retirement Study
    • Juster, F. Thomas, and Richard Suzman, "An Overview of the Health and Retirement Study," Journal of Human Resources 30 (1995), S7-S56.
    • (1995) Journal of Human Resources , vol.30
    • Juster, F.T.1    Suzman, R.2
  • 20
    • 0039411686 scopus 로고    scopus 로고
    • NBER working paper no. 6337 Cambridge, MA: National Bureau of Economic Research
    • Poterba, James, "The Estate Tax and After-Tax Investment," NBER working paper no. 6337 (Cambridge, MA: National Bureau of Economic Research, 1997).
    • (1997) The Estate Tax and After-Tax Investment
    • Poterba, J.1
  • 23
    • 0000196607 scopus 로고
    • Racial and ethnic differences in wealth in the Health and Retirement Study
    • Smith, James P., "Racial and Ethnic Differences in Wealth in the Health and Retirement Study," Journal of Human Resources 30 (1995), S158-S183.
    • (1995) Journal of Human Resources , vol.30
    • Smith, J.P.1
  • 26
    • 0040207526 scopus 로고    scopus 로고
    • Small-business owners mobilize against estate tax
    • June 12
    • Stevenson, Richard W., "Small-Business Owners Mobilize Against Estate Tax," New York Times (June 12, 1997).
    • (1997) New York Times
    • Stevenson, R.W.1
  • 27
    • 0040801869 scopus 로고
    • Costa Mesa, CA: Center for the Study of Taxation
    • Travis Research Associates, Inc., Federal Estate Tax Impact Survey (Costa Mesa, CA: Center for the Study of Taxation, 1995).
    • (1995) Federal Estate Tax Impact Survey


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.