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Choosing between an estate tax and basis carryover regime evidence from 2010 Robert N. Gordon, David Joulfaian and James M. Poterba

Material type: Article

ArticlePublisher: 2016Subject(s): SUCESION

In: National tax journal v. 69, n. 4, December 2016, p. 981-1002

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	OP 233/2016/4-12 (Browse shelf)	Available		OP 233/2016/4-12

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Previous	OP 233/2016/4-1 State general business taxation one more time	OP 233/2016/4-10 Reactions of high - income taxpayers to major tax legislation	OP 233/2016/4-11 Taxing income of top wealth holders	OP 233/2016/4-12 Choosing between an estate tax and basis carryover regime	OP 233/2016/4-13 Caveats to the research use of tax - return administrative data	OP 233/2016/4-2 The relation between book and taxable income since the introduction of the Schedule M-3	OP 233/2016/4-3 Trends in the sources of permanent and temporary book - tax differences during the Schedule M-3 era	Next

Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.

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