A framework for assessing estate and gift taxation
By: Louis Kaplow
Series: Discussion paper -- no. 287; Discussion paper (John M. Olin Center for Law, Economics, and Business) -- no. 287
Publisher: Harvard Law School
Published: 2000
Place of publication: Cambridge, MA
Language: eng
Number of pages: 56
Subjects: Inheritance and transfer tax; Econometric models; Gifts; Taxation
Notes: Discussion papers published since September 1997 are available for downloading free-of-charge from the Olin Center web site.

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