Rethinking the estate and gift tax
Subtitle: overview
By: William G. Gale, Joel Slemrod.
Contributors: Slemrod, Joel.; National Bureau of Economic Research.
Series: NBER working paper series -- no. 8205; Working paper series (National Bureau of Economic Research) -- working paper no. 8205.
Publisher: National Bureau of Economic Research
Published: 2001
Place of publication: Cambridge, MA
Language: eng
Number of pages: 72
Subjects: Inheritance and transfer tax -- Law and legislation -- United States.; Gifts -- Taxation -- Law and legislation -- United States.; Inheritance and transfer tax -- United States.; Gifts -- Taxation -- United States.; Tax planning -- United States.
Notes: "April 2001."

JEL no. H2.

Includes bibliographical references (p. 63-72).

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Electronic version available via the Internet at the NBER World Wide Web site.