Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 “Voluntary” Estate Tax Regime

Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 “Voluntary” Estate Tax Regime

In 2010, the U.S. estate tax expired and executors of wealthy decedents were not required to file estate tax returns. In the absence of the estate tax, beneficiaries received assets with carryover rather than stepped-up basis. Unrealized capital gains accounted for 44 percent of the fair market valu...

书目详细资料
Main Authors:	Gordon, Robert, Joulfaian, David, Poterba, James Michael
其他作者:	Massachusetts Institute of Technology. Department of Economics
格式:	文件
语言:	en_US
出版:	American Economic Association 2017
在线阅读:	http://hdl.handle.net/1721.1/109334 https://orcid.org/0000-0003-3532-0998

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