The impact of the estate tax on the wealth accumulation and avoidance behavior of donors
By: Wojciech Kopczuk, Joel Slemrod.
Contributors: Slemrod, Joel.; National Bureau of Economic Research.
Series: NBER working paper series -- no. 7960; Working paper series (National Bureau of Economic Research) -- working paper no. 7960.
Publisher: National Bureau of Economic Research
Published: 2000
Place of publication: Cambridge, MA
Language: eng
Number of pages: 22
Subjects: Inheritance and transfer tax -- United States.; Inheritance and succession -- Economic aspects -- United States.; Wealth -- United States.
Notes: "October 2000."

JEL no. H2, H3.

Includes bibliographical references (p. 38-42).

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