TY - BOOK AU - Poterba,James TI - Estate and gift taxes and incentives for inter vivos giving in the United States AV - HJ5805 P673E PY - 1998/// CY - Cambridge, Mass. PB - National Bureau of Economic Research KW - INHERITANCE AND TRANSFER TAX KW - UNITED STATES KW - LIVING TRUSTS KW - ECONOMETRIC MODELS KW - ECONOMICS KW - RESEARCH ER -