Abstract

http://ssrn.com/abstract=2210088
 


 



A Progressive's Silver Lining Playbook: The Case for Repealing Stepped-Up Basis


Edward J. McCaffery


USC Gould School of Law

January 31, 2013

Tax Notes, Forthcoming
USC Law and Economics Research Papers Series No. C13-3
USC Legal Studies Research Papers Series No. 13-3

Abstract:     
In this brief commentary, to appear in a later version in Tax Notes, I argue that, now that we have no meaningful estate tax for the vast masses of even wealthy individuals and families, it is time to call for an end to stepped-up basis on death and to start doing something, somehow, to shut down the typical tax planning of the wealthy.

Accepted Paper Series





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Date posted: February 1, 2013 ; Last revised: February 12, 2013

Suggested Citation

McCaffery, Edward J., A Progressive's Silver Lining Playbook: The Case for Repealing Stepped-Up Basis (January 31, 2013). Tax Notes, Forthcoming; USC Law and Economics Research Papers Series No. C13-3; USC Legal Studies Research Papers Series No. 13-3. Available at SSRN: http://ssrn.com/abstract=2210088

Contact Information

Edward J. McCaffery (Contact Author)
USC Gould School of Law ( email )
699 Exposition Boulevard
Los Angeles, CA 90089
United States
213-740-2567 (Phone)
213-740-5502 (Fax)

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