Estate and gift taxes and incentives for inter vivos giving in the United States
By: James M. Poterba.
Contributors: National Bureau of Economic Research.
Series: NBER working paper series -- working paper 6842; Working paper series (National Bureau of Economic Research) -- working paper no. 6842.
Publisher: National Bureau of Economic Research
Published: 1998
Place of publication: Cambridge, MA
Language: eng
Number of pages: 33
Subjects: Inheritance and transfer tax -- United States -- Econometric models.; Living trusts -- United States -- Econometric models.
Other titles: Incentives for inter vivos giving in the United States; Inter vivos giving in the United States
Notes: "December 1998."

JEL no. H24, H31, J14.

Includes bibliographical references (p. 24-26).

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