Skip to main content
  • Experts
  • Events
  • Briefing Book
  • Resources
  • About
  • Contact
  • Support
  • Fiscal Facts
Twitter
Facebook
Logo Site
  • Topics
    • Individual Taxes
    • Business Taxes
    • Federal Budget and Economy
    • State and Local Issues
    • Campaigns, Proposals, and Reforms
  • TaxVox Blog
  • Research & Commentary
  • Laws & Proposals
  • Model Estimates
  • Statistics
  • Features

You are here

  1. Home
  2. Topics
  3. Individual Taxes
  4. Estate, gift, and inheritance taxes

Estate, gift, and inheritance taxes

RSS

Primary tasks

  • View
  • From TaxVox
  • Research
  • Model Estimates
  • Statistics
  • Experts(active tab)

Steven M. Rosenthal

Professor Shay Got It Right: Treasury Can Slow Inversions
Taxing Private Equity Funds as Corporate 'Developers'

From The Briefing Book

From the Briefing Book

How could we reform the estate tax?

December 23, 2015 by tpc-admin

Q.

How could we reform the estate tax?

A.

Possible reforms run the gamut from repeal to modest fixes that would make the tax more difficult to avoid.

  • Read more about How could we reform the estate tax?

What is an inheritance tax?

December 23, 2015 by tpc-admin

Q.

What is an inheritance tax?

A.

A type of wealth transfer tax in which the recipient, rather than the donor’s estate, is taxed.

  • Read more about What is an inheritance tax?

What is the difference between carryover basis and a step-up in basis?

December 23, 2015 by tpc-admin

Q.

What is the difference between carryover basis and a step-up in basis?

A.

The difference is whether heirs who sell an inherited asset will pay tax on the capital gains from the time the asset was originally purchased or from the time it was inherited. In some cases, the difference is a lot of tax liability.

  • Read more about What is the difference between carryover basis and a step-up in basis?

Read All >>

  • Donate Today
  • Topics
  • TaxVox Blog
  • Research & Commentary
  • Laws & Proposals
  • Model Estimates
  • Statistics
  • Privacy Policy
  • Newsletters
Twitter
Facebook
  • © Urban Institute, Brookings Institution, and individual authors, 2022.