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Distortion Costs of Taxing Wealth Accumulation: Income Versus Estate Taxes [PDF]

open access: yes
Recently, attention has focused on the estate tax. To date, however, the debate over estate taxes has been nearly devoid of standard considerations of deadweight loss.
Donald Marples, Douglas Holtz-Eakin
core  

Las cláusulas abusivas en el contrato estatal

open access: diamond, 2023
Camilo Andrés Rodríguez Yong   +1 more
openalex   +2 more sources

When does direct real estate improve portfolio performance? [PDF]

open access: yes
For over twenty years researchers have been recommending that investors diversify their portfolios by adding direct real estate. Based on the tenets of modern portfolio theory (MPT) investors are told that the primary reason they should include direct ...
Lee, Stephen
core  

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