Dying to save taxes : evidence from estate-tax returns on the death elasticity
Wojciech Kopczuk and Joel Slemrod
| Year of publication: |
2003
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|---|---|
| Authors: | Kopczuk, Wojciech ; Slemrod, Joel |
| Published in: |
The review of economics and statistics. - Cambridge, Mass. : MIT Press, ISSN 0034-6535, ZDB-ID 207962-8. - Vol. 85.2003, 2, p. 256-265
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| Subject: | Erbschaftsteuer | Inheritance tax | Sterblichkeit | Mortality | Schätzung | Estimation | USA | United States | 1916-1996 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001762198