DYING TO SAVE TAXES: EVIDENCE FROM ESTATE-TAX RETURNS ON THE DEATH ELASTICITY
| Year of publication: |
2003
|
|---|---|
| Authors: | Kopczuk, Wojciech ; Slemrod, Joel |
| Published in: |
The review of economics and statistics. - Cambridge, Mass : MIT Press, ISSN 0034-6535, ZDB-ID 2079628. - Vol. 85.2003, 2, p. 256-265
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