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~person:"Poterba, James M."
~person:"Raedy, Jana Smith"
~source:"econis"
~subject:"Fair value accounting"
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Poterba, James M.
Raedy, Jana Smith
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1
Revenue and Incentive Effects of Basis Step-Up at Death : Lessons from the 2010 "Voluntary" Estate Tax Regime
Gordon, Robert N.
-
2016
capital
gains
accounted for 44 percent of the fair market value of non-cash assets in estates that chose the carryover basis …
Persistent link: https://www.econbiz.de/10012996389
Saved in:
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
Saved in:
3
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.
-
2016
Persistent link: https://www.econbiz.de/10011457096
Saved in:
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