| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w3692 |
| 来源ID | Working Paper 3692 |
| Bequest Taxes and Accumulation of Household Wealth: U.S. - Japan Comparison | |
| Thomas A. Barthold; Takatoshi Ito | |
| 发表日期 | 1991-05-01 |
| 出版年 | 1991 |
| 语种 | 英语 |
| 摘要 | The objective of this paper is two-fold. First, we describe and compare the gift and bequest (estate) tax systems in the United States and Japan. Second, we use tax data to estimate the magnitude of intergenerational transfers. The magnitude of intergenerational transfers provides aid in determining how much outstanding wealth is obtained through intergenerational transfers, an issue of current controversy. In both Japan and the United States, a substantial portion of wealth, and especially of land in Japan, is bequeathed from one generation to the next. |
| URL | https://www.nber.org/papers/w3692 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/561008 |
| 推荐引用方式 GB/T 7714 | Thomas A. Barthold,Takatoshi Ito. Bequest Taxes and Accumulation of Household Wealth: U.S. - Japan Comparison. 1991. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w3692.pdf（646KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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