The distributional burden of taxing estates and unrealized capital gains at the time of death
By: James M. Poterba, Scott Weisbenner.
Contributors: Weisbenner, Scott J.; National Bureau of Economic Research.
Series: NBER working paper series -- no. 7811; Working paper series (National Bureau of Economic Research) -- working paper no. 7811.
Publisher: National Bureau of Economic Research
Published: 2000
Place of publication: Cambridge, MA
Language: eng
Number of pages: 39
Subjects: Inheritance and transfer tax -- United States.; Capital gains tax -- United States.; Tax revenue estimating -- United States.
Notes: "July 2000."

JEL no. H24

Includes bibliographical references (p. 29-31).

Electronic access limited to Binghamton University faculty, staff and students for instructional and research purposes only.

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