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Keywords: Inheritance
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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...
Journal Articles
James Buchanan on inheritance: a critique
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Journal of Entrepreneurship and Public Policy (2012) 1 (2): 159–165.
Published: 05 October 2012
...Walter Block Purpose What are the reasons for writing this paper? The purpose of this paper is to make the case for liberty, and free enterprise, against the criticisms of this system. Specifically, the present essay is an attempt to criticize the case for inheritance taxation. This is made...
