Gift taxes and lifetime transfers: Time series evidence

Journal of Public Economics

Volumn 88, Issue 9-10, 2004, Pages 1917-1929

  Joulfaian, David ^a,b  

^a Office of Tax Analysis   (United States)

^b GEORGE WASHINGTON UNIVERSITY   (United States)

Author keywords

Bequests; Capital gains tax; Estate tax; Gift tax; Gifts

Indexed keywords

EID: 2142812892     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2003.06.002     Document Type: Article

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