Tax policy and gifts

被引：0

作者：

Kaplow, L ^{[1
]}

机构：

[1] Harvard Univ, Sch Law, Cambridge, MA 02138 USA

[2] NBER, Cambridge, MA 02138 USA

来源：

AMERICAN ECONOMIC REVIEW | 1998年 / 88卷 / 02期

关键词：

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：283 / 288

页数：6

共 50 条

[1] CANADIAN TAX POLICY AND GIFTS OF CULTURAL PROPERTY - A POSITIVE ANALYSIS
MESTEL, HJ
[J]. JOURNAL OF ARTS MANAGEMENT LAW AND SOCIETY, 1995, 24 (04): : 287 - 303
[2] GIFTS THAT ARE NOT GIFTS - INCONSISTENCIES IN GIFT AND ESTATE TAX
DUNN, JP
[J]. JOURNAL OF TAXATION, 1958, 9 (01): : 42 - 46
[3] TAX ON GIFTS AND GRATUITIES
SANDISON, CR
[J]. BRITISH JOURNAL OF HOSPITAL MEDICINE, 1978, 19 (04): : 405 - 406
[4] TAX ADVANTAGES OF GIFTS
不详
[J]. TAXES-THE TAX MAGAZINE, 1950, 28 (11): : 1036 - +
[5] Gifts, gafts, and gefts - The income tax definition and treatment of private and charitable "gifts" and a principled policy justification for the exclusion of gifts from income
Kahn, DA
Kahn, JH
[J]. NOTRE DAME LAW REVIEW, 2003, 78 (02) : 441 - 526
[6] GIFTS TO MINORS AND ESTATE TAX
YOUNG, JH
[J]. TAXES, 1969, 47 (04): : 210 - 218
[7] TAX EFFECTS OF GIFTS TO CHARITY
YOUNG, DC
[J]. TAXES, 1963, 41 (06): : 351 - 359
[8] POLISH TAX ON INHERITANCES AND GIFTS
KOSTECKI, A
[J]. BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 1977, 31 (11): : 483 - 486
[9] TAX CONSEQUENCES OF GIFTS UNDER THE UNIFORM GIFTS TO MINORS ACTS
NEWMAN, L
[J]. JOURNAL OF TAXATION, 1964, 21 (04): : 222 - 224
[10] TAX AND SUBSTANTIVE ASPECTS OF GIFTS TO MINORS
NEWMAN, L
[J]. CORNELL LAW QUARTERLY, 1965, 50 (03): : 446 - 460