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Choosing between gifts and bequests: How taxes affect the timing of wealth transfers. Journal of Public Economics, 89 (11-12): 2069--2091 (December 2005)Charitable contributions and intergenerational transfers, and . Journal of Public Economics, 59 (1): 55--68 (January 1996)Sticking it out, , and . NBER working paper series National Bureau of Economic Research, Cambridge, Mass., (1993)Gift taxes and lifetime transfers: time series evidence. Journal of Public Economics, 88 (9-10): 1917--1929 (August 2004)Bequest taxes and capital gains realizations, and . Journal of Public Economics, 81 (2): 213--229 (August 2001)Entrepreneurial decisions and liquidity constraints, , and . NBER working paper series National Bureau of Economic Research, Cambridge, Mass., (1993)The relationship between on-budget and off-budget government, and . Economics Letters, 35 (3): 307--310 (March 1991)Sticking it Out: Entrepreneurial Survival and Liquidity Constraints, , and . Journal of Political Economy, 102 (1): 53 (Jan 1, 1994)doi: 10.1086/261921.