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Articles 91 - 92 of 92

Full-Text Articles in Law

To Praise The Estate Tax, Not To Bury It, Michael J. Graetz Jan 1983

To Praise The Estate Tax, Not To Bury It, Michael J. Graetz

Faculty Scholarship

For several decades, total revenues raised by estate and gift taxes have roughly equaled those raised by excise taxes on alcohol and tobacco. Yet no law journal has ever asked me to write on alcohol or tobacco excise taxes. The law firms of America do not routinely have divisions devoted to excise tax planning. We do not hear of the suffering of widows and orphans (or even of farmers and small businesses) because of alcohol and tobacco taxes. Philosophers and economists do not routinely debate the merits of such taxes. Perhaps most significantly, increases in such excise taxes do not …


Of "Liberty" And "Property", Henry Paul Monaghan Jan 1977

Of "Liberty" And "Property", Henry Paul Monaghan

Faculty Scholarship

After a century of experience, we are now thoroughly accustomed to viewing the fourteenth amendment as imposing upon the experimentation otherwise permitted in our fifty separate "laboratories" limitations that do not materially differ from those fastened upon the national government by the bill of rights. The history of this evolution is far too well known to justify rehearsing here even in the barest outline. But it bears noting that few, if any, observers believe that the language of the amendment has played a significant role in this historical evolution. Here, as elsewhere, "[b]ehind the words ... are postulates which limit …