Proposed reforms to the capital gains tax would have varying revenue effects

Table with 2 columns and 4 rows.
Increase the top rate from 20% to 24.2%66
Remove stepped-up basis at death110
Tax capital gains on the marketable assets of the top 1 percent of households on an accrual basis1,700
Adjust asset basis for inflation−20
Sources: Penn Wharton Budget Model, Congressional Budget Office, New York University, and Tax Policy Center