haku: @author Ohlsson, H. / yhteensä: 5
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| Tekijä: | Nordblom, K. Ohlsson, H. |
| Otsikko: | Tax avoidance and intra-family transfers |
| Lehti: | Journal of Public Economics
2006 : SEP, VOL. 90:8-9, p. 1669-1680 |
| Asiasana: | altruism inheritance tax avoidance |
| Kieli: | eng |
| Tiivistelmä: | This article explores how taxes on intra-family transfers affects parents' transfers to their children. The focus is on the incentives for tax avoidance. The article shows how altruistic parents avoid taxes by changing the timing of transfers when inter vivos gifts are taxed separately from bequests. The article uses theoretical model. |
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