Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 Voluntary Estate Tax Regime
成果类型：
Article; Proceedings Paper
署名作者：
Gordon, Robert; Joulfaian, David; Poterba, James
署名单位：
New York University; United States Department of the Treasury; Georgetown University; Massachusetts Institute of Technology (MIT); National Bureau of Economic Research
刊物名称：
AMERICAN ECONOMIC REVIEW
ISSN/ISSBN：
0002-8282
DOI：
10.1257/aer.p20161037
发表日期：
2016
页码：
662-667
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