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Center for Public Finance

Tax & Expenditure Policy

The U.S. Experience with the Estate Tax and Its Implications for Wealth Transfer Taxation in Latin America

John W. Diamond | George Zodrow

The U.S. Experience with the Estate Tax and Its Implications for Wealth Transfer Taxation in Latin America.

An 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.