Taxing capital gains at death would reduce the incentive for individuals to hold onto accumulated wealth for a lifetime, potentially increasing productivity through asset reallocation.

Authors

• Person: Eugene Steuerle Organization: Milken Review
  Taxes, Government Transfers and Wealth Inequality

Sources

• Taxes, Government Transfers and Wealth Inequality www.milkenreview.org Eugene Steuerle · Milken Review via serper

Referenced by nodes (2)

• capital gains concept
• wealth concept