The Impact of the Estate Tax on Capital Gains Realizations : Evidence from the Taxpayer Relief Act of 1997, CBO Working Paper.

Format:

Book

Government document

Author/Creator:

United States. Congress. House. Committee on House Administration.

Language:

English

Subjects (All):

Inheritance and transfer tax.

Investments.

Statistics.

Physical Description:

1 online resource (41 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2010.

System Details:

text file

Summary:

Paper, prepared by Athiphat Muthitacharoen, examining the effects of estate taxation on decisions to realize capital gains and identifying effects on realization decisions through changes in estate tax exemption level introduced by the Taxpayer Relief Act of 1997.

Includes tables throughout.

Notes:

Record is based on bibliographic data in ProQuest U.S. Serial Set Digital Collection (last viewed Feb. 2013). Reuse except for individual research requires license from ProQuest, LLC.

Print.

Other Format:

Microfiche version: United States. Congress. House. Committee on House Administration. Impact of the Estate Tax on Capital Gains Realizations 2010-J932-121

Access Restriction:

Restricted for use by site license.