文章基本信息

标题：Life and Death Questions About the Estate and Gift Tax
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作者：Gale, William G. ; Slemrod, Joel
期刊名称：National Tax Journal
印刷版ISSN：0028-0283
出版年度：2000
卷号：2000
期号：Dec
出版社：National Tax Association
摘要：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.