estate tax

Three Largely Ignored Tax Policy Issues When Taxing The Wealthy

The current debate over wealth taxes mostly focuses on whether the very rich are undertaxed, but gives little attention to the most efficient and fairest...

January 8, 2020C. Eugene Steuerle

Individual Taxes: TaxVox

Don't Try To Mark To Market Capital Gains. Tax Unrealized Gains At Death Instead

Market-to-market taxation of capital gains is not practical. Taxing unrealized gains at death is.

November 21, 2019Howard Gleckman

: TaxVox

The Death Tax Isn’t So Scary for States

If there is a Halloween-themed tax it’s got to be the death tax (the poll-tested moniker for estate taxes). And the estate tax has scared...

October 30, 2019Richard C. Auxier

Campaigns, Proposals, and Reforms: TaxVox

How Warren’s Promises May Exceed Her Ability To Pay, And Teach Voters An Important Lesson

Sen. Elizabeth Warren has proposed a long list of detailed, ambitious, and very expensive campaign ideas. And she has described how she’d pay for them:...

April 24, 2019Howard Gleckman

Individual Taxes: TaxVox

Fixing the TCJA: Restoring The Estate Tax’s Exemption Levels

Now that Democrats have taken control of the House of Representatives, some lawmakers are looking for ways to rewrite the 2017 Tax Cuts and Jobs...

March 20, 2019Robert McClelland

Individual Taxes: TaxVox

There Are Better Ways To Tax The Rich Than A Wealth Tax Or A 70 Percent Top Rate

Taxing the rich is suddenly all the rage among many of the Democratic party’s highest profile politicians. There is a better way to do it....

February 4, 2019Howard Gleckman

Individual Taxes: TaxVox

Extending The TCJA Would Cut Revenue By $3.8 Trillion Through 2038, Mostly Benefit The Well-Off

The House Republican plan to make permanent the individual income and estate tax provisions of the Tax Cuts and Jobs Act (TCJA) would add almost...

September 12, 2018Howard Gleckman

Individual Taxes: TaxVox

How Do Estate And Inheritance Taxes Affect Entrepreneurs?

A new paper and brief explore how estate and inheritance taxes (or wealth transfer taxes) affect entrepreneurs and would-be entrepreneurs. It is a contentious issue...

March 6, 2018Leonard E. Burman Robert McClelland Chenxi Lu

Campaigns, Proposals, and Reforms: TaxVox

Only 1,700 Estates Would Owe Estate Tax in 2018 Under the TCJA

The House and Senate versions of the Tax Cuts and Jobs Act would reduce the number of taxable estates by about two-thirds in 2018, and...

December 6, 2017Howard Gleckman

Campaigns, Proposals, and Reforms: TaxVox

Seven Take-Aways From The Senate’s Tax Cut and Jobs Act

Seven Take-Aways From The Senate’s Tax Cut and Jobs Act The Senate’s version of the Tax Cut and Jobs Act (TCJA) is a big,...

December 5, 2017Howard Gleckman