Boston College Law Review

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Front Matter
Boston College Law Review

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“Death Tax” Politics
Michael J. Graetz

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Should We Tax the Gratuitous Transfer of Wealth?: An Introduction
James R. Repetti

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The One-Hundredth Anniversary of the Federal Estate Tax: It’s Time to Renew Our Vows
Paul L. Caron

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What Do We Know About the Behavioral Effects of the Estate Tax?
David Joulfaian

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Why Tax Wealth Transfers?: A Philosophical Analysis
Jennifer Bird-Pollan

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Considering Alternatives: Are There Methods Other Than the Estate and Gift Tax That Could Better Address Problems Associated with Wealth Concentration?
Ray D. Madoff

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Alternatives to the Gift and Estate Tax
David G. Duff

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Divide and Conquer: Using an Accessions Tax to Combat Dynastic Wealth Transfers
Miranda Perry Fleischer

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A Wealth Tax: Taxing the Estates of the Living
David J. Shakow

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Valuation, Values, Norms: Proposals for Estate and Gift Tax Reform
Bridget J. Crawford

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Three Whacks at Wealth Transfer Tax Reform: Retained-Interest Transfers, Generation-Skipping Trusts, and FLP Valuation Discounts
Joseph M. Dodge

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Toward a Reality-Based Estate Tax
Wendy C. Gerzog

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Marital Sharing of Transfer Tax Exemptions
Kerry A. Ryan