The Estate Tax and Charitable Bequests: Elasticity Estimates Using Probate Records. The Estate Tax and Charitable Bequests: Elasticity Estimates Using Probate Records.

The Estate Tax and Charitable Bequests: Elasticity Estimates Using Probate Records‪.‬

National Tax Journal 2005, June, 58, 2

National Tax Journal
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    • 29,00 kr

Utgivarens beskrivning

INTRODUCTION The federal estate tax allows a deduction for every dollar bequeathed to charitable organizations. By effectively lowering the relative price of charitable bequests, the deduction provides future decedents with a strong incentive to make charitable bequests over bequests to other heirs.

GENRE
Näringsliv och privatekonomi
UTGIVEN
2005
1 juni
SPRÅK
EN
Engelska
LÄNGD
54
Sidor
UTGIVARE
National Tax Association
STORLEK
326,3
KB

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