Assumes 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).
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Visualizing the Romney Tax Debate »Visualizing the Romney Tax Debate
Romney's plan stated »Romney's plan stated
But does it compute? »But does it compute?
No - it does not compute »No - it does not compute
The TPC case »The TPC case
Available savings claim »Available savings claim
The critics challenge »The critics challenge
Ruling out "step up" »Ruling out "step up"
OMB revenue estimate »OMB revenue estimate
Assumes acrrued gains taxed on death
Corrected figure? »Corrected figure?
Dubay responds »Dubay responds
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