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Journal Articles
How does the estate tax affect the number of firms?
Available to Purchase
Journal of Entrepreneurship and Public Policy (2014) 3 (1): 96–117.
Published: 14 April 2014
...Pavel A. Yakovlev; Antony Davies Purpose – The purpose of this paper is to estimate the effect of the combined (Federal and state) estate, inheritance, and gift (EIG) tax burden per decedent on the number of firms in the USA. Design/methodology/approach – Estimates are based...
