Do estate and gift taxes affect the timing of private transfers?

B. Douglas Bernheim (), Robert J. Lemke and John Karl Scholz ()

Journal of Public Economics, 2004, vol. 88, issue 12, pages 2617-2634

Date: 2004
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Working Paper: Do Estate and Gift Taxes Affect the Timing of Private Transfers? (2001)
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Persistent link: http://EconPapers.repec.org/RePEc:eee:pubeco:v:88:y:2004:i:12:p:2617-2634

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