Add to ORKGThis paper is an edited transcript of the Lloyd Leva Plaine Distinguished Lecture, delivered at the University of Miami’s Heckerling Estate Planning Institute on January 11, 2011. It reviews the history of the estate tax, discusses the politics of its bizarre repeal for the year 2010 only, and outlines the forces that led to reinstatement of the tax for 2011 and 2012 with a $5 million exemption and 35 percent top rate. The paper makes clear that the coalition pushing for repeal of the estate tax will continue to work to eliminate it and also explores potential broader implications of the repeal effort
In a previous article, we argued that contrary to the state of the law over 35 years ago — when Geor...
In 2000, Professor William Turnier proposed a package of three reforms to make the estate tax more “...
For several decades, total revenues raised by estate and gift taxes have roughly equalled those rais...
This paper is an edited transcript of the Lloyd Leva Plaine Distinguished Lecture, delivered at the ...
This paper is an edited transcript of the Lloyd Leva Plaine Distinguished Lecture, delivered at the ...
In his Keynote Address “Death Tax” Politics at the October 2, 2015 Boston College Law School and Ame...
In his Keynote Address Death Tax Politics at the October 2, 2015 Boston College Law School and Ame...
The estate tax was enacted because of concerns about the impact of large concentrations of dynastic ...
I would like to consider the question: What brings us together today to consider the possible repeal...
The federal estate tax has been a part of our tax structure since the founding of the country. It is...
The Economic Growth and Tax Relief Reconciliation Act of 2001 promises dramatic reductions in income...
Recent legislation has left a gift and estate tax that will apply to far fewer than 1% of all decede...
The best advice tax practitioners can give clients after the 2001 Tax Relief Act, is that the optima...
Few estates are subject to the estate tax, which accounts for only a small portion of federal revenu...
This article examines the Bush Administration’s proposal, as part of its proposed fiscal year 2005 b...
In a previous article, we argued that contrary to the state of the law over 35 years ago — when Geor...
In 2000, Professor William Turnier proposed a package of three reforms to make the estate tax more “...
For several decades, total revenues raised by estate and gift taxes have roughly equalled those rais...
This paper is an edited transcript of the Lloyd Leva Plaine Distinguished Lecture, delivered at the ...
This paper is an edited transcript of the Lloyd Leva Plaine Distinguished Lecture, delivered at the ...
In his Keynote Address “Death Tax” Politics at the October 2, 2015 Boston College Law School and Ame...
In his Keynote Address Death Tax Politics at the October 2, 2015 Boston College Law School and Ame...
The estate tax was enacted because of concerns about the impact of large concentrations of dynastic ...
I would like to consider the question: What brings us together today to consider the possible repeal...
The federal estate tax has been a part of our tax structure since the founding of the country. It is...
The Economic Growth and Tax Relief Reconciliation Act of 2001 promises dramatic reductions in income...
Recent legislation has left a gift and estate tax that will apply to far fewer than 1% of all decede...
The best advice tax practitioners can give clients after the 2001 Tax Relief Act, is that the optima...
Few estates are subject to the estate tax, which accounts for only a small portion of federal revenu...
This article examines the Bush Administration’s proposal, as part of its proposed fiscal year 2005 b...
In a previous article, we argued that contrary to the state of the law over 35 years ago — when Geor...
In 2000, Professor William Turnier proposed a package of three reforms to make the estate tax more “...
For several decades, total revenues raised by estate and gift taxes have roughly equalled those rais...