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REV-23
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1993-02-17
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REV-23 ADJUST THE RATE STRUCTURE AND BROADEN
THE BASE FOR ESTATE AND GIFTTAXES
Annual Added Revenues
(Billions of dollars) Cumulative
Addition to ----------------------------------------- Five-Year
CBO Baseline 1994 1995 1996 1997 1998 Addition
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Adjust the Rate Structure
Reinstate 1992
Top Marginal Rates a 0.3 0.4 0.4 0.5 1.6
Lower the Federal Credit a 2.5 2.8 3.6 4.5 13.4
Broaden the Base
Include Life Insurance
Proceeds in the Base a 0.2 0.2 0.3 0.3 1.0
Reduce Federal Offset
to State Inheritance
Taxes a 0.5 0.6 0.6 0.7 2.4
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SOURCE: Joint Committee on Taxation.
a. Less than $50 million.
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