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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Assumes acrrued gains taxed on death
Corrected figure? »Corrected figure?
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