Tax policy and gifts

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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

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中图分类号：

F [经济];

学科分类号：

02 ;

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页码：283 / 288

页数：6

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