Estate Tax Complexity Illustrated by the 2010 “Voluntary” Estate Tax

Executors of 2010 estates had an unusual choice: either to file an estate tax return and possibly pay a 35% estate tax on amounts above $5 million or instead to choose to have assets pass without an estate tax but with a carryover in basis. The data are now in, and we can see that on average, execut...

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Bibliographic Details
Main Authors: Gordon, Robert, Joulfaian, David, Poterba, James Michael
Other Authors: Massachusetts Institute of Technology. Department of Economics
Format: Article
Language:en_US
Published: Institutional Investor Journals 2018
Online Access:http://hdl.handle.net/1721.1/114697
https://orcid.org/0000-0003-3532-0998