Tax Policy Center

taxing wealth

Federal Budget and Economy: TaxVox

Prospects for “Moore” Damage to Our Tax Code

The US Supreme Court recently agreed to review the case of Moore v. United States . The question presented sounds dry and technical: “Whether the...
July 3, 2023Reuven S. Avi-YonahSteven M. Rosenthal
Individual Taxes: TaxVox

Taxing Capital Gains at Death at A Higher Rate Than During Life

President Joe Biden and Senate Finance Committee Chair Ron Wyden (D-OR) have proposed different ways to tax unrealized capital gains every year. Their shared goal...
May 13, 2022Steven M. RosenthalRobert McClelland