Estate taxes, life insurance, and small business
By: Douglas Holtz-Eakin, John W. Phillips, Harvey S. Rosen
Contributors: Phillips, John W.; Rosen, Harvey S.; National Bureau of Economic Research.
Series: NBER working paper series -- working paper 7360; Working paper series (National Bureau of Economic Research) -- working paper no. 7360.
Publisher: National Bureau of Economic Research
Published: 1999
Place of publication: Cambridge, MA
Language: eng
Number of pages: 29
Subjects: Inheritance and transfer tax -- United States -- Econometric models.; Liquidation -- United States -- Econometric models.; Small business -- Taxation -- United States -- Econometric models.; Insurance, Life -- Taxation -- United States -- Econometric models.; Inheritance and succession -- Economic aspects -- United States -- Econometric models.
Notes: "September 1999."

JEL no. H20, G22, J23.

Includes bibliographical references (p. 28-29).

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