Title
Document Type
Working Paper
Publication Date
2016
Abstract
In his Keynote Address “Death Tax” Politics at the October 2, 2015 Boston College Law School and American College of Trust and Estate Counsel Symposium, The Centennial of the Estate and Gift Tax: Perspectives and Recommendations, Michael Graetz describes the fight over the repeal of the estate tax and its current diminished state. Graetz argues that the political battle over the repeal of the estate tax reflects a fundamental challenge to our nation’s progressive tax system. This Address concludes that a revitalized estate tax is important for managing the national debt and reducing massive inequalities in wealth.
Recommended Citation
Michael J. Graetz,
"Death Tax" Politics,
Boston College Law Review, Vol. 57, p. 801, 2016; Yale Law School Public Law Research Paper No. 568; Columbia Public Law Research Paper No. 14-513
(2016).
Available at:
https://scholarship.law.columbia.edu/faculty_scholarship/2545
Included in
Law and Politics Commons, Taxation-Federal Commons, Taxation-Federal Estate and Gift Commons, Tax Law Commons