A Voluntary Tax? New Perspectives on Sophisticated Estate Tax Avoidance

• 1 March 1977
• journal article
• Published by JSTOR in Columbia Law Review
• Vol. 77  (2) , 161
• https://doi.org/10.2307/1121996

Abstract

Keywords

• TAX AVOIDANCE
• VOLUNTARY TAX
• ESTATE TAX
• SOPHISTICATED ESTATE
• NEW PERSPECTIVES