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The New Axis, Neoliberalism, and Germany [Mailbag]
"Econ 102" with Noah Smith and Erik Torenberg
Simplifying Capital Gains for Fairness and Revenue
Unrealized gains are part of a complicated taxation system fraught with issues, despite attempts to rectify them. Alternatives exist, such as repealing the step-up basis, which allows individuals to avoid capital gains taxes at death. This repeal would simplify the tax system, enhance fairness, and significantly raise revenue, presenting a more straightforward administrative approach to taxation.
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