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...
Scott Hodge on State Business Taxes and the "Location Matters" Study
Tax Foundation president Scott A. Hodge discusses the recent study on state business taxes, "Location Matters: A Comparative Analysis of State Tax Costs on Business." Available at http://www.taxfoundation.org/publications/show/28006.html.
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