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~language:"eng"
~person:"Poterba, James M."
~subject:"G20 countries"
~subject:"USA"
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G20 countries
USA
Besteuerungsverfahren
8
Taxation procedure
8
Capital gains tax
4
Erbschaftsteuer
4
Finanzverwaltung
4
Fiscal administration
4
Inheritance tax
4
Steuerpolitik
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Steuerwirkung
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Tax effects
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Tax policy
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Wertzuwachssteuer
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United States
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2009-2011
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Einkommensteuer
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Einkommensverteilung
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Estimation
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Income distribution
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Income tax
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Schätzung
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Steuereinnahmen
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Steuermoral
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1993-2004
1
Enterprise
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Steuerreform
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Steuerstundung
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Tax deferral
1
Tax reform
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Unternehmen
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capital gains taxation
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carryover basis
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estate tax
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Poterba, James M.
Kopczuk, Wojciech
9
Slemrod, Joel
7
McLure, Charles E.
5
Mikesell, John L.
5
Pugsley, Benjamin
5
Clarke, Conor
4
Goldin, Jacob
4
Homonoff, Tatiana
4
Hurst, Erik
4
Li, Geng
4
Alm, James
3
Benzarti, Youssef
3
Fox, William F.
3
Hellerstein, Walter
3
Jones, Damon
3
Matschke, Xenia
3
Murray, Matthew Neal
3
Schafer, Brenda
3
Wallace, Sally
3
Auerbach, Alan J.
2
Avi-Yonah, Reuven S.
2
Blumenthal, Marsha A.
2
Boccia, Francesco
2
Bowman, John H.
2
Branch, Felicia
2
Brown, Fred B.
2
Clausing, Kimberly A.
2
Doerrenberg, Philipp
2
Erard, Brian
2
Faulk, Dagney
2
Feinstein, Jonathan S.
2
Goolsbee, Austan
2
Gordon, Robert N.
2
Gordon, Roger H.
2
Hayo, Bernd
2
Henderson, Yolanda Kodrzycki
2
Javaid, Rizwan
2
Jensen, Anders
2
Joulfaian, David
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Working paper / National Bureau of Economic Research, Inc.
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National tax journal
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ECONIS (ZBW)
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Choosing between an estate tax and a basis carryover regime : evidence from 2010
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
-
2016
Persistent link: https://www.econbiz.de/10011563042
Saved in:
2
Choosing between an estate tax and a basis carryover regime : evidence from 2010
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
National tax journal
69
(
2016
)
4
,
pp. 981-1002
Persistent link: https://www.econbiz.de/10011620386
Saved in:
3
The significance and composition of deferred tax assets and liabilities
Poterba, James M.
;
Rao, Nirupama
;
Seidman, Jeri
-
2007
Persistent link: https://www.econbiz.de/10003427607
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