Dying to save taxes
Subtitle: evidence from estate tax returns on the death elasticity
By: Wojciech Kopczuk, Joel Slemrod.
Contributors: Slemrod, Joel.; National Bureau of Economic Research.
Series: NBER working paper series -- no. 8158; Working paper series (National Bureau of Economic Research) -- working paper no. 8158.
Publisher: National Bureau of Economic Research
Published: 2001
Place of publication: Cambridge, MA
Language: eng
Number of pages: 30
Subjects: Inheritance and transfer tax -- United States.; Mortality -- Economic aspects -- United States.; Tax planning -- United States.
Notes: "March 2001."

JEL no. H2.

Includes bibliographical references (p. 18-21).

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