Death, wealth, and taxes.

The estate tax should be abolished. The wish to leave an estate is a powerful motive for people to work and save, and estate tax has a correspondingly negative effect on a person's inclination to amass property. The weight of the tax falls primarily on the beneficiary, and consequently it is impos...

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Detalles Bibliográficos
Publicado en:Public Interest no. 141; pp. 55 - 68
Autor principal: Bartlett, Bruce
Formato: Artículo
Publicado: Public Interest Fall 2000
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Acceso en línea:Ver este registro en EBSCOhost