Testing for a bequest motive using cross-state variation in bequest taxes
By: Benjamin R. Page
Contributors: United States. Congressional Budget Office
Series: Technical paper series / Congressional Budget Office -- 2003-1; Technical paper series (United States. Congressional Budget Office. Macroeconomic Division) -- 2003-1.
Publisher: Congressional Budget Office
Published: 2003
Place of publication: Washington, DC
Language: eng
Format: [electronic resource] /
Number of pages: 17
Subjects: Inheritance and transfer tax; Inheritance and succession; Gifts
Notes: Title from title screen (viewed Mar. 30, 2004).

"April 2003."

Includes bibliographical references (p. 11-12).