TY - BOOK AU - Holtz-Eakin,Douglas AU - Phillips,John W. AU - Rosen,Harvey S. TI - Estate taxes, life insurance, and small business AV - HJ5805 H647E PY - 1999/// CY - Cambridge, Mass. PB - National Bureau of Economic Research KW - INHERITANCE AND TRANSFER TAX KW - ECONOMETRIC MODELS KW - SMALL BUSINESS KW - INSURANCE, LIFE ER -