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

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

Journal of Public Economics, 2004, vol. 88, issue 12, 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: https://EconPapers.repec.org/RePEc:eee:pubeco:v:88:y:2004:i:12:p:2617-2634

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