| Author: | Auten, G. Joulfaian, D. |
| Title: | Bequest taxes and capital gains realizations |
| Journal: | Journal of Public Economics
2001 : AUG, VOL. 81:2, p. 213-229 |
| Index terms: | CAPITAL GAINS TAX INHERITANCE TAX |
| Freeterms: | BEQUESTS |
| Language: | eng |
| Abstract: | Using a sample of matched income and estate tax records in a period that straddles significant changes in capital gains and estate tax rates, the estate tax is found to have an unlocking effect on capital gains realizations. |
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