| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w22090 |
| 来源ID | Working Paper 22090 |
| Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 \"Voluntary\" Estate Tax Regime | |
| Robert Gordon; David Joulfaian; James Poterba | |
| 发表日期 | 2016-03-21 |
| 出版年 | 2016 |
| 语种 | 英语 |
| 摘要 | In 2010, the U.S. estate tax expired and executors of wealthy decedents were not required to file estate tax returns. In the absence of the estate tax, beneficiaries received assets with carryover rather than stepped-up basis. Unrealized capital gains accounted for 44 percent of the fair market value of non-cash assets in estates that chose the carryover basis regime, and an even higher percentage for some asset categories. Many of the largest gains were on assets that had been held for at least two decades. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w22090 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/579764 |
| 推荐引用方式 GB/T 7714 | Robert Gordon,David Joulfaian,James Poterba. Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 \"Voluntary\" Estate Tax Regime. 2016. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w22090.pdf（173KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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