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Volumn 90, Issue 10-11, 2006, Pages 1975-1993

The estate tax and the demise of the family business

Author keywords

Estate tax; Family business

Indexed keywords


EID: 33748076767     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2006.05.012     Document Type: Article
Times cited : (20)

References (15)
  • 2
    • 33748076635 scopus 로고    scopus 로고
    • Congressional Budget Office. Effects of the federal estate tax on farms and small businesses. A CBO Paper, July, 2005.
  • 3
    • 0000627285 scopus 로고
    • Convenient specification tests for logit and probit models
    • Davidson R., and MacKinnon J.G. Convenient specification tests for logit and probit models. Journal of Econometrics 25 3 (1984) 241-262
    • (1984) Journal of Econometrics , vol.25 , Issue.3 , pp. 241-262
    • Davidson, R.1    MacKinnon, J.G.2
  • 8
    • 0040455935 scopus 로고    scopus 로고
    • The death tax: investments, employment and entrepreneurs
    • (August 2, 1999)
    • Holtz-Eakin D. The death tax: investments, employment and entrepreneurs. Tax Notes 84 (1999) (August 2, 1999)
    • (1999) Tax Notes , vol.84
    • Holtz-Eakin, D.1
  • 12
    • 45949115029 scopus 로고
    • Efficient estimation of limited dependent variable models with endogenous explanatory variables
    • Newey W.K. Efficient estimation of limited dependent variable models with endogenous explanatory variables. Journal of Econometrics 36 3 (1987) 231-250
    • (1987) Journal of Econometrics , vol.36 , Issue.3 , pp. 231-250
    • Newey, W.K.1
  • 13
    • 0035217566 scopus 로고    scopus 로고
    • Estate and gift taxes and incentives for inter vivos giving in the U.S.
    • Poterba J. Estate and gift taxes and incentives for inter vivos giving in the U.S. Journal of Public Economics 79 (2001) 237-264
    • (2001) Journal of Public Economics , vol.79 , pp. 237-264
    • Poterba, J.1
  • 14
    • 33748091115 scopus 로고
    • Vital statistics of the united states, 1983. Public Health Service
    • National Center for Health Statistics, Hyattsville, MD
    • U.S. Department of Health and Human Services. Vital statistics of the united states, 1983. Public Health Service. Publication No. (PHS) 86-1104 (1986), National Center for Health Statistics, Hyattsville, MD
    • (1986) Publication No. (PHS) 86-1104
    • U.S. Department of Health and Human Services1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.