Life and Death Questions About the Estate and Gift Tax
Political debate over the estate tax has been growing; this article provides an overview of estate and gift taxes, examines equity and incidence issues and the efficiency of transfer taxes, and discusses administrative aspects of the estate and gift tax.
Gale, William G. and Slemrod, Joel (2000), Life and Death Questions About the Estate and Gift Tax, National Tax Journal, 53:4, pp. 889-912
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