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Taxing the “Angel of Death”
As policymakers search for equitable and efficient ways to address the large looming federal deficits, one option should top their list: closing the “Angel of Death” loophole. This refers to the fact that if a person dies holding assets with capital gains, the increase in the asset value escapes the income tax. In a new study (Gale, Hall, and Sabelhaus 2024), we show that taxing those unrealized capital gains upon an owner’s death can raise significant amounts of revenue, would be highly progressive, and would make the economy more efficient as well.
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