The Estate Tax and Inter Vivos Transfers over Time

• 成果类型: Article
• 署名作者: McGarry, Kathleen
• 署名单位: University of California System; University of California Los Angeles
• 刊物名称: AMERICAN ECONOMIC REVIEW
• ISSN/ISSBN: 0002-8282
• DOI: 10.1257/aer.103.3.478
• 发表日期: 2013
• 页码: 478-483
• 关键词: Incentives; bequests; WEALTH