Tax Policy Center

estate tax

Campaigns, Proposals, and Reforms: TaxVox
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
Market-to-market taxation of capital gains is not practical. Taxing unrealized gains at death is.
November 21, 2019Howard Gleckman
: TaxVox
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
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
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
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
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
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. BurmanRobert McClellandChenxi Lu
Campaigns, Proposals, and Reforms: TaxVox
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 The Senate’s version of the Tax Cut and Jobs Act (TCJA) is a big,...
December 5, 2017Howard Gleckman