5 Pages Posted: 6 Mar 2013
Date Written: February 25, 2013
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.
Suggested Citation: Suggested Citation
McCaffery, Edward J., A Progressive's Silver Linings Playbook: Repeal Stepped-Up Basis (February 25, 2013). Tax Notes, p. 969, February 2013; USC CLEO Research Paper No. C13-3; USC Law Legal Studies Paper No. 13-3. Available at SSRN: https://ssrn.com/abstract=2228949