As part of his new tax plan, the president has proposed ending the “step-up” in tax basis for inherited assets, and, furthermore, requiring the capital gains tax to be paid at death rather than when an heir later sells...
- Video: Scott Hodge Discusses Payroll Tax Cuts on PBS'...
Video: Scott Hodge Discusses Payroll Tax Cuts on PBS' Nightly Business Report
Key Findings Average wage earners in the United States face two major taxes: the individual income tax and the payroll tax (levied on both the employee and the employer). Although a little more than half of a worker’s payroll tax burden...
These results are part of an eleven-part series, The Economics of the Blank Slate, created to discuss the economic effects of repealing various individual tax expenditures. In these reports, Tax Foundation economists use our macroeconomic model to...
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