Inter-asset Differences in Effective Estate-Tax Burdens
American Economic Review
vol. 93,
no. 2, May 2003
(pp. 360-365)
Citation
Poterba, James, M., and Scott J. Weisbenner. 2003. "Inter-asset Differences in Effective Estate-Tax Burdens ." American Economic Review, 93 (2): 360-365. DOI: 10.1257/000282803321947353JEL Classification
- H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes