NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010

Robert Gordon, David Joulfaian, James M. Poterba

NBER Working Paper No. 22722
Issued in October 2016

---- Acknowledgments ----

We are grateful to Len Burman, David Hasen, Danny Yagan, and participants at the NBER Public Economics Program meeting and the National Tax Association Spring Symposium for helpful comments. Gordon is the President of Twenty-First Securities, a brokerage and financial advice firm that serves high net worth clients and provides tax and investment advice. Some clients could be subject to estate and capital gains taxes and could be affected by changes in these taxes. Joulfaian has no financial interests to disclose. Poterba is a Trustee of the College Retirement Equity Fund (CREF) and the TIAA-CREF Mutual Funds, financial institutions that offer retirement-oriented investment products. In the last three years, he has received compensation for research presentations to Dimensional Funds Advisers and the Investment Company Institute. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

---- Disclosure of Financial Relationships for David Joulfaian ----

David Joulfaian is an economist at the Office of Tax Analysis at the U.S. Department of the Treasury. He has no other interests to disclose. The views expressed herein are those of the authors and do not necessarily reflect the views of the US Department of the Treasury.

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