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(active tab)
  • Statistics
  • Experts
Campaigns, Proposals, and Reforms

T22-0146 - Make the Individual Income Tax and Estate Tax Provisions in the 2017 Tax Act Permanent, by ECI Percentiles, 2032

November 30, 2022
Campaigns, Proposals, and Reforms

T22-0145 - Make the Individual Income Tax and Estate Tax Provisions in the 2017 Tax Act Permanent, by ECI Level, 2032

November 30, 2022
Campaigns, Proposals, and Reforms

T22-0144 - Make the Individual Income Tax and Estate Tax Provisions in the 2017 Tax Act Permanent, by ECI Percentiles, 2026

November 30, 2022
Campaigns, Proposals, and Reforms

T22-0143 - Make the Individual Income Tax and Estate Tax Provisions in the 2017 Tax Act Permanent, by ECI Level, 2026

November 30, 2022
Campaigns, Proposals, and Reforms

T22-0142 - Make the Individual Income Tax and Estate Tax Provisions in the 2017 Tax Act Permanent, Impact on Tax Revenue (billions of current dollars), 2023-42 Fiscal Years

November 30, 2022
Individual Taxes

T22-0141 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2026

November 18, 2022
Individual Taxes

T22-0140 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2025

November 18, 2022
Individual Taxes

T22-0139 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2023

November 18, 2022
Individual Taxes

T22-0138 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2022

November 18, 2022
Individual Taxes

T22-0137 - Estate Tax Returns and Liability Under Current Law and Pre-2017 Tax Act Law, 2022-2032

November 18, 2022

Pages

  • Currently on page 1
  • Page 2
  • Page 3
  • Page 4
  • Page 5
  • Page 6
  • Page 7
  • Page 8
  • Page 9
  • …
  • Next page
  • Last page

From The Briefing Book

From the Briefing Book

Who pays the estate tax?

December 23, 2015 by tpc-admin

Q.

Who pays the estate tax?

A.

The top 10 percent of income earners pays more than 90 percent of the tax, with nearly 40 percent paid by the richest 0.1 percent. Few farms or family businesses pay the tax.

  • Read more about Who pays 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.