framework for assessing estate and gift taxation
By: Louis Kaplow.
Contributors: National Bureau of Economic Research.
Series: NBER working paper series -- no. 7775; Working paper series (National Bureau of Economic Research) -- working paper no. 7775.
Publisher: National Bureau of Economic Research
Published: 2000
Place of publication: Cambridge, MA
Language: eng
Number of pages: 56
Subjects: Inheritance and transfer tax.; Gifts -- Taxation.; Income tax.
Other titles: Assessing estate and gift taxation
Notes: "July 2000."

JEL no. H21, H23, H24, K34.

Includes bibliographical references (p. 52-56).

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