Open AccessRevenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime
Author(s) -
Robert N. Gordon,
David Joulfaian,
James M. Poterba
Publication year - 2016
Language(s) - English
Resource type - Reports
DOI - 10.3386/w22090
Subject(s) - estate tax , incentive , estate , revenue , turnover , business , tax revenue , economics , finance , monetary economics , public economics , ad valorem tax , double taxation , microeconomics , management