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Rosen, Harvey S. Holtz-Eakin, Douglas Rider, Mark Gordon, Robert N. Poterba, James M. Carroll, Robert J. Marlow, Michael L. Asatryan, Zareh Mackie, James B. Wilhelm, Mark Ottoni Mookerjee, Rajen Auten, Gerald E. McGarry, Kathleen Richardson, David Jones, Jonathan D. All co-authors tax estate taxes evidence erbschaftsteuer liquidity constraints transfers paper inheritances capital inheritance erbe entrepreneurial charitable effects returns business data size basis giving entrepreneur regime saving gift labor years whether important entrepreneurship steuerwirkung fundraising rates federal taxation steuervergünstigung gifts timing mobility who
Composed terms inheritance tax liquidity constraints tax returns charitable bequests entrepreneurship approach tax effects tax incentive tax rates business start up income tax capital gains liquidity constraint intergenerationale Übertragung intergenerational transfer criminal tax law capital gains tax labour supply gift taxes estate taxation betriebliche liquidität corporate liquidity corporate income tax entrepreneurial decisions decisions liquidity wealth transfers sticking entrepreneurial entrepreneurial survival survival liquidity estate taxes tax evasion consumption tax tax reform probability entrepreneur size inheritance marginal tax labor force corporate taxation corporate assets real property tax gifts bequests tax basis voluntary estate tax regime income mobility time series series evidence corporate giving estate gift labor supply entrepreneur conditional who received received inheritances decision entrepreneur results suggest incentives business evidence bunching paper examines tax liability paper explores tax records large inheritances taxation procedure Öffentliche ausgaben public expenditure taxes business philanthropy armenia choosing gifts bequests taxes taxes affect affect timing timing wealth taxes charitable bequests wealthy choosing estate basis carryover carryover regime regime evidence evidence choosing revenue incentive incentive effects basis step step death inheritance saving carnegie conjecture empirical evidence people who tax policy estate tax
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David Joulfaian Biblio: Bureau of Analysis, Estimation, and Research, Massachusetts Department of Revenue
Profession Economist
Affiliations USA. Treasury Department USA. Office of Tax Analysis George Washington University
Q41805725
Publishing years Series NBER Working Paper (8) Working paper / National Bureau of Economic Research, Inc. (8) ZEW - Centre for European Economic Research Discussion Paper (1) Discussion paper (1) Andrew Young School of Policy Studies Research Paper Series (1) Working paper / International Studies Program, Georgia State University (1) The family and intergenerational relations (1) Financial Research Center memorandum (1)