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...
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- Principles of Sound Tax Policy
Principles of Sound Tax Policy
As a nonpartisan educational organization, the Tax Foundation has earned a reputation for independence. However, it is not devoid of perspective. All Tax Foundation research is guided by the following principles of sound tax policy, which should serve as touchstones for good tax policy everywhere:
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