search query: @indexterm INHERITANCE TAX / total: 12
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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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