Do estate and gift taxes affect the timing of private transfers?
By: B. Douglas Bernheim, Robert J. Lemke, John Karl Scholz.
Contributors: Lemke, Robert J.; Scholz, John Karl.; National Bureau of Economic Research.
Series: NBER working paper series -- no. 8333; Working paper series (National Bureau of Economic Research) -- working paper no. 8333.
Publisher: National Bureau of Economic Research
Published: 2001
Place of publication: Cambridge, MA
Language: eng
Number of pages: 40
Subjects: Inheritance and succession -- United States.; Inheritance and transfer tax -- United States.; Gifts -- Taxation -- United States.
Notes: "June 2001."

JEL no. H2.

Includes bibliographical references (p. 32-33).

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