The U.S. Experience with the Estate Tax and Its Implications for Wealth Transfer Taxation in Latin America
December 31, 2005 | John W. Diamond, George R. Zodrow
Table of Contents
Author(s)
John W. Diamond
Edward A. and Hermena Hancock Kelly Fellow in Public Finance | Director, Center for Public FinanceGeorge R. Zodrow
Baker Institute Rice Faculty Scholar | Allyn R. and Gladys M. Cline Chair of EconomicsAn examination of how the experience with estate and gift taxation in the United States might inform the debate on the use of similar taxes in Latin America.