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~source:"econis"
~subject:"Einkommensteuer"
~subject:"Tax effects"
~type_genre:"Conference paper"
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Public support for tax policies in COVID-19 times : evidence from Luxembourg
Olivera, Javier
;
Van Kerm, Philippe
- In:
International tax and public finance
29
(
2022
)
6
,
pp. 1395-1418
Persistent link: https://www.econbiz.de/10013541993
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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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3
Tax treatment of bequests when donor benefits are discounted
Boadway, Robin W.
;
Cuff, Katherine
- In:
International tax and public finance
22
(
2015
)
4
,
pp. 604-634
Persistent link: https://www.econbiz.de/10011529831
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