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Estate taxation with both accidental and planned bequests

Bibliographic reference Pestieau, Pierre ; Sato, Motohiro. Estate taxation with both accidental and planned bequests. In: Asia - Pacific Journal of Accounting & Economics, Vol. 15, no.3, p. 223-240 (2008)
Permanent URL http://hdl.handle.net/2078.1/152182
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