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OMB revenue estimate Unterstützendes Argument1 #231563 Dubay relies on a revenue estimate taken from the OMB Analytical Perspectives document on the FY2013 Budget. A table on page 261 a figure of $23.86 billion for 2013 from moving to a step-up basis.

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OMB revenue estimateOMB revenue estimate☜Dubay relies on a revenue estimate taken from the OMB Analytical Perspectives document on the FY2013 Budget. A table on page 261 a figure of $23.86 billion for 2013 from moving to a step-up basis.☜98CE71

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Assumes acrrued gains taxed on death »Assumes acrrued gains taxed on deathAssumes acrrued gains taxed on death☜Barro says Dubay gets it wrong on the revenue gain from moving to a carry-over basis. This is because the OMB estimate that Dubay relies on presumes gains would be taxed on an accruals basis immediately upon death, as stated in a footnote (see citation).☜EF597B

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Link[1] Analytical Perspectives - Budget of the U.S. Government (FY2013)

Zitieren: Office of Management and Budget
Publication info: 2012
Zitiert von: Peter Baldwin 11:45 PM 19 October 2012 GMT
Citerank: (1) 231564Assumes acrrued gains taxed on deathBarro says Dubay gets it wrong on the revenue gain from moving to a carry-over basis. This is because the OMB estimate that Dubay relies on presumes gains would be taxed on an accruals basis immediately upon death, as stated in a footnote (see citation).13EF597B
URL:

http://www.whitehouse.gov/sites/default/files/omb/budget/fy2013/assets/spec.pdf?page=261

Auszug -

Table on page 261 contains the following entry:

Step-up basis of capital gains tax -
2013....... ..............................23,860 ($millions)
2013-17...............................182,210 ($millions)

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Eingabe von: Peter Baldwin
NodeID: #231563
Node type: SupportiveArgument
Eingabedatum (GMT): 10/19/2012 11:43:00 PM
Zuletzt geändert am (GMT): 10/19/2012 11:49:00 PM
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