Download This PaperA New Carryover Tax Basis Regime for Marketable Securities
15 Pages Posted: 29 Mar 2017
Date Written: February 13, 2017
Abstract
In this report, the authors propose a limited carryover tax basis regime that would be restricted to marketable securities owned at death. They argue that their proposal would promote equity and raise an estimated $10 billion in annual revenue without raising tax rates.
Keywords: Taxation, Tax Policy, Carryover Basis
JEL Classification: H20, H22, H24, H27, H29, K34
Suggested Citation: Suggested Citation
Soled, Jay and Alm, James and Thomas, Kathleen DeLaney, A New Carryover Tax Basis Regime for Marketable Securities (February 13, 2017). Tax Notes, Vol. 154, No. 7, Feb. 2017, UNC Legal Studies Research Paper No. 2932272, Available at SSRN: https://ssrn.com/abstract=2932272
Kathleen DeLaney Thomas
University of North Carolina School of Law ( email )
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