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