Wealth, Mobility, Inheritance And The Estate Tax

Policy Reports | Taxes

No. 235
Thursday, June 01, 2000
by Bruce Bartlett


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  38. W. Leslie Peat and Stephanie J. Willbanks, Federal Estate and Gift Taxation (St. Paul, Minn.: West Publishing Co., 1995), p. 47.
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  50. Joint Committee on Taxation, Present Law and Background on Federal Tax Provisions Relating to Retirement Savings Incentives, Health and Long-Term Care, and Estate and Gift Taxes, JCX-29-99, June 15, 1999, p. 115.
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  79. For example, see Moran, "Estate and Gift Taxation: The Case for Repeal;" Joel C. Dobris, "A Brief For the Abolition of All Transfer Taxes," Syracuse Law Review, Vol. 35, No. 4, 1984, pp. 1215-34; Charles O. Galvin, "To Bury the Estate Tax, Not to Praise It," Tax Notes, Vol. 52, September 16, 1991, pp. 1413-19; Erblich, "To Bury Federal Transfer Taxes Without Further Adieu;" McCaffery, "The Uneasy Case for Wealth Transfer Taxation;" Gary S. Becker, "Estate Taxes: An Idea Whose Time Has Gone," Business Week, September 13, 1999, p. 24; N. Gregory Mankiw, "Why Shouldn't We Die Tax-Free?" Fortune, September 6, 1999, pp. 54, 56.
  80. See Jay A. Soled and Charles Davenport, "Cremating Transfer Taxes: Is There Hope for a Resurrection?" Wake Forest Law Review, Vol. 34 No. 2, 1999, pp. 229-55; James R. Repetti, "The Case for the Estate and Gift Tax," Tax Notes, Vol. 86, March 13, 2000, pp. 1493-1510.
  81. Hudson, "Tax Policy and the Federal Taxation of the Transfer of Wealth;" John E. Donaldson, "The Future of Transfer Taxation: Repeal, Restructuring and Refinement, or Replacement," Washington and Lee Law Review, Vol. 50, Spring 1993, pp. 539-64.
  82. Henry C. Simons, Personal Income Taxation (Chicago: University of Chicago Press, 1938).
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  84. Joint Committee on Taxation, "Present Law and Background on Federal Tax Provisions Relating to Retirement Savings Incentive, Health and Long-Term Care, and Estate and Gift Taxes," (Washington, D.C.: Joint Committee on Taxation, 1999) pp. C1-C17.
  85. Sidney L. Carroll, "American Family Fortunes as Economic Deadweight," Challenge, Vol. 34, May-June 1991, pp. 11-18.
  86. Dan Subotnik, "On Constructively Realizing Constructive Realization: Building the Case for Death and Taxes," University of Kansas Law Review, Vol. 38, Fall 1989, pp. 1-38; Robert B. Smith, "Burying the Estate Tax Without Resurrecting Its Problems," Tax Notes, Vol. 55, June 29, 1992, pp. 1799-1811.
  87. Wolfe D. Goodman, "The End of Canadian Estate Tax - A Lesson for the U.S." Tax Notes, Vol. 84, September 13, 1999, pp. 1469-72.
  88. Lawrence Zelenak, "Taxing Gains at Death," Vanderbilt Law Review, Vol. 46, March 1993, pp. 361-441; Joseph M. Dodge, "Further Thoughts on Realizing Gains and Losses at Death," Vanderbilt Law Review, Vol. 47, November 1994, pp. 1827-61.
  89. Edward N. Wolff, Top Heavy (New York: New Press, 1996).
  90. Bruce Ackerman and Anne Alstott, The Stakeholder Society (New Haven: Yale University Press, 1999).
  91. Donald Trump, The America We Deserve (Los Angeles: Renaissance Books, 2000), pp. 169-74.
  92. Helmut Schoeck, Envy: A Theory of Social Behavior (New York: Harcourt, Brace & World, 1970).

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