Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. For most executors, this created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who inherited assets with...

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...

Standard analysis of the economic feasibility of on-farm biogas energy production tend to emphasize primarily on direct financial benefits to farmers, and abstracts from the nonmarket cobenefits associated with anaerobic digestion of livestock manure and other biomass feedstock. This shortcoming...