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Volumn 15, Issue 3, 2011, Pages 539-569

The legacy of the Swedish gift and inheritance tax, 1884-2004

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EID: 84867009969     PISSN: 13614916     EISSN: 14740044     Source Type: Journal    
DOI: 10.1017/S1361491611000049     Document Type: Article
Times cited : (21)

References (19)
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  • 2
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    • Princeton, NJ: Princeton University Press
    • BECKERT, J. (2008). Inherited Wealth. Princeton, NJ: Princeton University Press.
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  • 8
    • 2142812892 scopus 로고    scopus 로고
    • Gift taxes and lifetime transfers: Time series evidence
    • DOI 10.1016/j.jpubeco.2003.06.002, PII S0047272703000823
    • JOULFAIAN, D. (2004). Gift taxes and lifetime transfers: time series evidence. Journal of Public Economics 88(9-10), pp. 1917-29. (Pubitemid 38544696)
    • (2004) Journal of Public Economics , vol.88 , Issue.9-10 , pp. 1917-1929
    • Joulfaian, D.1
  • 9
    • 3142719764 scopus 로고    scopus 로고
    • Estate and gift tax incentives and inter vivos giving
    • JOULFAIAN, D. andMCGARRY, K. (2004). Estate and gift tax incentives and inter vivos giving. National Tax Journal 57(2), pp. 429-44. (Pubitemid 38926631)
    • (2004) National Tax Journal , vol.57 , Issue.2 , pp. 429-444
    • Joulfaian, D.1    McGarry, K.2
  • 10
    • 0036747031 scopus 로고    scopus 로고
    • The modernization of Swedish credit markets, 1840-1905: Evidence from probate records
    • DOI 10.1017/S0022050702001092
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    • Lindgren, H.1
  • 11
    • 0035216471 scopus 로고    scopus 로고
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    • DOI 10.1016/S0047-2727(00)00100-6, PII S0047272700001006
    • MCGARRY, K. (2001). The cost of equality: unequal bequests and tax avoidance. Journal of Public Economics 79(1), pp. 179-204. (Pubitemid 33376923)
    • (2001) Journal of Public Economics , vol.79 , Issue.1 , pp. 179-204
    • McGarry, K.1
  • 12
    • 84867009659 scopus 로고    scopus 로고
    • Nationalekonomiska Föreningen. 1948. De nya skatteförslagen, sammanträde den 14 januari 1947. Förhandlingar 1947. Stockholm: Hæggströms, pp. 1-31.
    • Nationalekonomiska Föreningen. 1948. De nya skatteförslagen, sammanträde den 14 januari 1947. Förhandlingar 1947. Stockholm: Hæggströms, pp. 1-31.
  • 13
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    • Socialistisk skördetid som kom bort. Stockholm: Bonniers
    • OHLIN, B. (1975). Memoarer 1940-1951. Socialistisk skördetid som kom bort. Stockholm: Bonniers.
    • (1975) Memoarer 1940-1951
    • Ohlin, B.1
  • 14
    • 0035217566 scopus 로고    scopus 로고
    • Estate and gift taxes and incentives for inter vivos giving in the US
    • DOI 10.1016/S0047-2727(00)00102-X, PII S004727270000102X
    • POTERBA, J. (2001). Estate and gift taxes and incentives for inter vivos giving in the US. Journal of Public Economic 79(1), pp. 237-64. (Pubitemid 33378662)
    • (2001) Journal of Public Economics , vol.79 , Issue.1 , pp. 237-264
    • Poterba, J.1
  • 15
    • 0042501365 scopus 로고    scopus 로고
    • Avoiding federal wealth transfers taxes
    • W. G. Gale, J. R. Hines and J. Slemrod (eds.). Washington, DC: Brookings Institution Press
    • SCHMALBECK, R. (2001). Avoiding federal wealth transfers taxes. In W. G. Gale, J. R. Hines and J. Slemrod (eds.), Rethinking the Estate and Gift Tax. Washington, DC: Brookings Institution Press.
    • (2001) Rethinking the Estate and Gift Tax
    • Schmalbeck, R.1
  • 17
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    • SOU (1957). Arvsbeskattning. Betänkande av Arvsskattesakkunniga, SOU 1957: 48.
    • (1957) Arvsbeskattning


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