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Do estate and gift taxes effect the timing of private transfers ? B. Douglas Bernheim, Robert J. Lemke, John Karl Scholz

By: Bernheim, B. Douglas.
Contributor(s): Lemke, Robert J | Scholz, John Karl.
Material type: ArticleArticlePublisher: 2004Subject(s): DONACIONES | TRANSMISION DE BIENES | IMPUESTOS | EXENCIONES TRIBUTARIAS | ESTADOS UNIDOS | ANALISIS DE SERIES TEMPORALES In: Journal of public economics v. 88, n. 12, December 2004, p. 2617-2634
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