Effects of the federal estate tax on farms and small businesses /
Congressional Budget Office.
|Corporate Author:||United States.|
Washington, D.C. : U.S. Congressional Budget Office, 2005.
"...examines the effects of the estate tax on small businesses and family farms, focusing on how it might alter the behavior of farmers and small-business owners during their lives and on the extent to which their estates have enough liquid assets to pay the estate taxes owed. The paper also looks at the impact on those groups of setting the amount of assets exempt from the estate tax at $1.5 million, $2 million, or $3.5 million." (p.i)
28 pages ;
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