The impact of the estate tax on capital gains realizations
Subtitle: evidence from the Taxpayer Relief Act of 1997
By: Athiphat Muthitacharoen
Contributors: United States. Congressional Budget Office
Series: Working paper series -- 2010-08; Working paper series (United States. Congressional Budget Office) -- 2010-08.
Publisher: Congressional Budget Office
Published: 2010
Place of publication: Washington, D.C
Language: eng
Format: [electronic resource] :
Number of pages: 39
Subjects: Inheritance and transfer tax; Capital gains; Capital gains tax; United States
Notes: Title from title screen (viewed on Feb. 2, 2011).

Includes bibliographical references (p. 31-32).