Estate taxes and asset accumulation (Record no. 43543)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00789nab a22001217a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160615b1996 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Chapman, Kenneth |
| 245 ## - TITLE STATEMENT | |
| Title | Estate taxes and asset accumulation |
| Statement of responsibility, etc. | Chapman, Kenneth. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1996 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 253 - 268 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper describes changes in the estate tax over the last few decades in the United States and analyzes its motivation and effects on tax revenue and asset accumulation. Utilizing both aggregate and individual data for the last four decades, we find evidence of individuals responding to higher estate tax rates by shifting away from asset accumulation. We also find some weaker evidence that much of it occurs through reductions in the most liquid forms of assets. |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Family Business Review |
| Place, publisher, and date of publication | Sep |
| Withdrawn status | Lost status | Damaged status | Not for loan | Permanent Location | Current Location | Date acquired | Serial Enumeration / chronology | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ahmedabad (HO) | Ahmedabad (HO) | 21/06/2016 | Vol. 9, Issue. 3 | 020013 | 21/06/2016 | 21/06/2016 | Articles |