A Progressive's Silver Linings Playbook: Repeal Stepped-Up Basis
Edward J. McCaffery
USC Gould School of Law
February 25, 2013
Tax Notes, p. 969, February 2013
USC CLEO Research Paper No. C13-3
USC Law Legal Studies Paper No. 13-3
In this brief commentary, 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.
Number of Pages in PDF File: 5Accepted Paper Series
Date posted: March 6, 2013
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