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The role of gift and estate transfers in the United States and in Europe

Bibliographic reference Pestieau, Pierre. The role of gift and estate transfers in the United States and in Europe. In: Munnell, A.H. ; Sunden, A.E., Death and Dollars : The Role of Gifts and Bequests in America, Brookings Institution Press  2003, p.64-85 (chap. 3)
Permanent URL http://hdl.handle.net/2078.1/147076