Add to ORKGTo begin, Part I of this Article examines the estate tax in various societies, both in classic redistributionist societies and in the modem United States. This Part then compares the estate tax to the income tax, analyzing why societies have better tolerated the latter. Part II establishes the link between family law and estate tax law, proposing that any significant changes to the estate tax would require a reimagining of family law
Inequality has been increasing in the United States. We should care about this increase because ineq...
We provide an explanation for why estate taxation is surprisingly little used over the world, given ...
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the esta...
This article critically examines the conflicting estate tax definitions of family in I.R.C. Sections...
Over the last twelve years the estate tax has been eviscerated. Evolving from a tax at 55% on all es...
This article critically examines the estate and gift tax rules currently applicable to martial wealt...
The proper taxation of the family under both the income tax and the estate tax has been debated for ...
This Article considers two aspects of converting the U.S. transfer tax system to one in which burden...
The purpose of this Comment is to discuss the interrelationship between the recognition of informal ...
In a previous article, we argued that contrary to the state of the law over 35 years ago — when Geor...
Supporters of the estate and gift tax argue that it provides progressivity in the federal tax system...
Few estates are subject to the estate tax, which accounts for only a small portion of federal revenu...
Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 20...
The federal estate tax has been a part of our tax structure since the founding of the country. It is...
This Article examines the Economic Recovery Tax Act of 1981 (ERTA) and the changes its provisions ha...
Inequality has been increasing in the United States. We should care about this increase because ineq...
We provide an explanation for why estate taxation is surprisingly little used over the world, given ...
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the esta...
This article critically examines the conflicting estate tax definitions of family in I.R.C. Sections...
Over the last twelve years the estate tax has been eviscerated. Evolving from a tax at 55% on all es...
This article critically examines the estate and gift tax rules currently applicable to martial wealt...
The proper taxation of the family under both the income tax and the estate tax has been debated for ...
This Article considers two aspects of converting the U.S. transfer tax system to one in which burden...
The purpose of this Comment is to discuss the interrelationship between the recognition of informal ...
In a previous article, we argued that contrary to the state of the law over 35 years ago — when Geor...
Supporters of the estate and gift tax argue that it provides progressivity in the federal tax system...
Few estates are subject to the estate tax, which accounts for only a small portion of federal revenu...
Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 20...
The federal estate tax has been a part of our tax structure since the founding of the country. It is...
This Article examines the Economic Recovery Tax Act of 1981 (ERTA) and the changes its provisions ha...
Inequality has been increasing in the United States. We should care about this increase because ineq...
We provide an explanation for why estate taxation is surprisingly little used over the world, given ...
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the esta...