Bequest Taxes and Accumulation of Household Wealth: U.S.-Japan Comparison
Published Date
Copyright 1992
ISBN 0226386678
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Copy CitationThomas A. Barthold and Takatoshi Ito, The Political Economy of Tax Reform (University of Chicago Press, 1992), chap. 10, https://www.nber.org/books-and-chapters/political-economy-tax-reform/bequest-taxes-and-accumulation-household-wealth-us-japan-comparison.
Published From Paper
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Working Paper
The objective of this paper is two-fold. First, we describe and compare the gift and bequest (estate) tax systems in...
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