Choosing between gifts and bequests: How taxes affect the timing of wealth transfers

Author:

Joulfaian David

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference28 articles.

1. Equalization of true gift and estate tax rates;Adams;Journal of Public Economics,1978

2. Bequest taxes and capital gains realizations;Auten;Journal of Public Economics,2001

3. Sales of capital assets reported on individual income tax returns, 1985;Auten;SOI Bulletin,1999

4. Effects of capital gains taxation on life-cycle investment and portfolio management;Balcer;Journal of Finance,1987

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