A New Carryover Tax Basis Regime for Marketable Securities
15 Pages Posted: 29 Mar 2017
Date Written: February 13, 2017
In this report, the authors propose a limited carryover tax basis regime that would be restricted to marketable securities owned at death. They argue that their proposal would promote equity and raise an estimated $10 billion in annual revenue without raising tax rates.
Keywords: Taxation, Tax Policy, Carryover Basis
JEL Classification: H20, H22, H24, H27, H29, K34
Suggested Citation: Suggested Citation