Death and Taxes

被引：1

作者：

Mendenhall, G. Stuart ^{[1
]}

机构：

[1] Univ Pittsburgh, Med Ctr, Cardiovasc Inst, Pittsburgh, PA 15213 USA

来源：

ANNALS OF INTERNAL MEDICINE | 2008年 / 149卷 / 11期

关键词：

D O I：

10.7326/0003-4819-149-11-200812020-00010

中图分类号：

R5 [内科学];

学科分类号：

1002 ; 100201 ;

摘要：

Tax incentives can provide a large financial impetus to change behavior. Current U. S. law establishes a substantial discontinuity in the amount of estate tax that many patients will have to pay in 2010: During this year only, the tax rate drops to zero. This article discusses concerns regarding the sharp change in tax rate and the incentives it creates for persons who are nearing the end of life and provides estimates of the number of people affected by this issue.

引用

页码：822 / 824

页数：3

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