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1 Patrick Fleenor & J. D. Foster, An Analysis of the Disincentive Effects of the Estate Tax on Entrepreneurship [i] (1994)

handle is hein.taxfoundation/bpjxz0001 and id is 1 raw text is: TAXO FOUNDATION TAX FOUNDATION BACKGROUND PAPER #9 An Analysis of the Disincentive Effects of the Estate Tax on Entrepreneurship By: Patrick Fleenor Economist Tax Foundation J.D. Foster Executive Director and Chief Economist Tax Foundation June 1, 1994