In this Article, Professor Madoff explores the ways in which the blunt tools of the wealth tax, and in particular the estate tax, uses a one-size-fits-all system to impose a tax on all property interests owned at the time of one’s death. Professor Madoff illustrates the ways in which these blunt tools can produce problematic results by examining their application to the right of publicity, a newly recognized property interest. Professor Madoff suggests that the imposition of the estate tax can force the commodification of an individual’s identity, regardless of one’s desire to refrain from marketing their identity, and explores ways in which the estate tax could begin to employ a more nuanced approach to wealth.
Ray D. Madoff. "Taxing Personhood: Estate Taxes and the Compelled Commodification of Identity." Virginia Tax Review 19, (1998): 759-810.
Accounting Commons, Banking and Finance Law Commons, Consumer Protection Law Commons, Economics Commons, Estates and Trusts Commons, Family Law Commons, Housing Law Commons, Law and Economics Commons, Law and Society Commons, Property Law and Real Estate Commons, Social Welfare Law Commons, Taxation Commons, Taxation-Federal Estate and Gift Commons