A significant portion of the burden of repeal of step-up of basis would fall on workers through reduced labor productivity, wages, and employment.

Job Loss Example Due to Repeal of Step-Up Of Basis

Policy and Taxation Group is your voice in Washington on economic freedom. We advocate for policies that allow American families to fully enjoy the economic liberties and benefits of a robust free market unique to our nation. For over 25 years, we have been the loudest voice in the nation’s capital on eliminating the death tax. This ill-conceived tax has a destructive impact on families, family businesses, job creation, and the national economy.