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Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. This typically created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who inherited assets with carryover-basis. Some executors chose to file estate tax returns, but these filings yielded very little estate tax revenue. Evidence from tax returns suggest that an increase of one percent of estate value in the difference between estate tax liability and prospective tax liability under the carryover basis regime reduced the likelihood of filing an estate tax return by between 0.3 and 1.5 percentage points.

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Gordon, Robert N. -  Joulfaian, David -  Poterba, James Michael - 

Id.: 71074640

Versión: 1.0

Estado: Final

Tipo de recurso: Article  -  http://purl.org/eprint/type/JournalArticle  - 

Tipo de Interactividad: Expositivo

Nivel de Interactividad: muy bajo

Audiencia: Estudiante  -  Profesor  -  Autor  - 

Estructura: Atomic

Coste: no

Copyright: sí

: Creative Commons Attribution-Noncommercial-Share Alike

Requerimientos técnicos:  Browser: Any - 

Relación: [IsBasedOn] Other repository
[References] http://dx.doi.org/10.17310/NTJ.2016.4.12
[References] National Tax Journal

Fecha de contribución: 11-mar-2018


* 0028-0283
* 1944-7477
* Gordon, Robert N., David Joulfaian, and James M. Poterba. “Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010.” National Tax Journal 69, no. 4 (December 2016): 981–1002.

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