Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010
收藏NBER2016-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w22722
下载链接
链接失效反馈官方服务：
资源简介：
Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. For most executors, this created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who inherited assets with carryover-basis.
提供机构：
美国国家经济研究局
创建时间：
2016-10-01
