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~accessRights:"restricted"
~subject:"Großbritannien"
~subject:"USA"
~type_genre:"Konferenzbeitrag"
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1
Inheritance taxation : redistribution and predistribution
Cowell, Frank A.
;
Van de Gaer, Dirk
;
He, Chang
- In:
Inequality, taxation and intergenerational transmission
,
(pp. 1-13)
.
2019
Persistent link: https://www.econbiz.de/10011975376
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2
Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
The American economic review
106
(
2016
)
5
,
pp. 662-667
Persistent link: https://www.econbiz.de/10011700363
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