Estate taxes and asset accumulation

Family Business Review

Volumn 9, Issue 3, 1996, Pages 253-268

  Chapman, Kenneth ^a   Hariharan, Govind ^b   Southwick Jr , Lawrence ^b  

^a CALIFORNIA STATE UNIVERSITY   (United States)

^b UNIVERSITY AT BUFFALO   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33748800564     PISSN: 08944865     EISSN: 17416248     Source Type: Journal    
DOI: 10.1111/j.1741-6248.1996.00253.x     Document Type: Article

References (5)

1. Bernheim, D.B. (1986). Does the estate tax raise revenue] Working Paper No. 2087. National Bureau of Economic Research, Cambridge, MA.
2. Barthold, T.A., & Ito, T. (1991). Bequest taxes and accumulation of household wealth: US-Japan comparison. Working Paper no. 3692. National Bureau of Economic Research, Cambridge, MA.
3. Joulfaian, D. (1991). Charitable bequest and estate taxes. National Tax Journal, XLIV(2), 169-179.
4. Kotlikoff, L.J., & Summers, L.H. (1981). The role of intergenerational transfers in aggregate capital accumulation. Journal of Political Economy, 89(4), 706-732.
5. US Department of Commerce, Bureau of Labor Statistics. (1984). Statistical abstract of the United States. Washington, DC: US Government Printing Office.