The Centennial of the Estate and Gift Tax: Perspectives and Recommendations
Front Matter
Front Matter
Boston College Law Review
Articles
“Death Tax” Politics
Michael J. Graetz
Why Tax Wealth Transfers?: A Philosophical Analysis
Jennifer Bird-Pollan
Alternatives to the Gift and Estate Tax
David G. Duff
Divide and Conquer: Using an Accessions Tax to Combat Dynastic Wealth Transfers
Miranda Perry Fleischer
A Wealth Tax: Taxing the Estates of the Living
David J. Shakow
Valuation, Values, Norms: Proposals for Estate and Gift Tax Reform
Bridget J. Crawford
Three Whacks at Wealth Transfer Tax Reform: Retained-Interest Transfers, Generation-Skipping Trusts, and FLP Valuation Discounts
Joseph M. Dodge
Toward a Reality-Based Estate Tax
Wendy C. Gerzog
Marital Sharing of Transfer Tax Exemptions
Kerry A. Ryan