Transfer motives and tax policy
By: by Louis Kaplow
Series: ITP working paper series -- working paper 1013; Working paper series (Harvard Law School. International Tax Program) -- 1013
Publisher: International Tax Program, Harvard Law School
Published: 1998
Place of publication: Cambridge, Mass
Language: eng
Number of pages: 15
Subjects: Inheritance and transfer tax
Notes: Includes bibliographical references (p. 14-15).