haku: @indexterm INHERITANCE TAX / yhteensä: 12
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Tekijä: | Auten, G. Joulfaian, D. |
Otsikko: | Bequest taxes and capital gains realizations |
Lehti: | Journal of Public Economics
2001 : AUG, VOL. 81:2, p. 213-229 |
Asiasana: | CAPITAL GAINS TAX INHERITANCE TAX |
Vapaa asiasana: | BEQUESTS |
Kieli: | eng |
Tiivistelmä: | 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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