Revenue and Incentive Effects of Basis Step-Up at Death:...

American Economic Review 2016 / 05 Vol. 106; Iss. 5

Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 “Voluntary” Estate Tax Regime †

Gordon, Robert, Joulfaian, David, Poterba, James
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Volume:
106
Language:
english
Journal:
American Economic Review
DOI:
10.1257/aer.p20161037
Date:
May, 2016
File:
PDF, 475 KB
english, 2016
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