Bequest taxes and capital gains realizations

Journal of Public Economics

Volumn 81, Issue 2, 2001, Pages 213-229

  Auten, Gerald ^a   Joulfaian, David ^a  

^a Office of Tax Analysis   (United States)

Author keywords

Bequests; Capital gains; D19; Estate tax; G11; H24

Indexed keywords

EID: 0041470200     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(00)00088-8     Document Type: Article

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