A New Carryover Tax Basis Regime for Marketable Securities

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

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Year of publication:	2017
Authors:	Soled, Jay A.
Other Persons:	Alm, James (contributor) ; Thomas, Kathleen DeLaney (contributor)
Publisher:	[2017]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (15 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, Vol. 154, No. 7, Feb. 2017 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 13, 2017 erstellt
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H22 - Incidence ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H27 - Other Sources of Revenue ; H29 - Taxation, Subsidies, and Revenue. Other ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012961154