Open Access. Powered by Scholars. Published by Universities.®
- Publication
Articles 1 - 4 of 4
Full-Text Articles in Law
International Estate Planning 101: A Basic Guide To Estate Planing For Non-Citizen Clients, Robin Rose Stiller
International Estate Planning 101: A Basic Guide To Estate Planing For Non-Citizen Clients, Robin Rose Stiller
Akron Tax Journal
The United States has often been called the "great melting pot of the world" because of the large numbers of foreign-born individuals that can be found here. In fact, according to the 1990 U.S. Census, 19.8 million people living in the United States were foreign-born, including nearly 260,000, or 2.4%, of Ohioans. Nearly 12 million of those foreign-born and living in the U.S. were not U.S. citizens and in 1996, Ohio alone was home to 113,000 legal permanent resident aliens. In addition to these resident aliens, large numbers of nonresident aliens, such as the more than 19 million alien tourists, …
Rethinking The Progressive Estate And Gift Tax, Barbara Redman
Rethinking The Progressive Estate And Gift Tax, Barbara Redman
Akron Tax Journal
This article will not review the philosophical arguments about the legitimacy of unearned wealth versus the right of a person to give as she pleases with her own accumulation. Rather, it will focus on a view of the tax not yet explored to any great extent in legal and political circles, but supported by recent economic research, and to argue, if not against the tax itself, at least against the progressive nature of the tax.
Death Taxes: A Critique From The Margin, Patricia A. Cain
Death Taxes: A Critique From The Margin, Patricia A. Cain
Cleveland State Law Review
The proper taxation of the family under both the income tax and the estate tax has been debated for ages. It is an old issue. My purpose, however, is to consider the issue from a perspective somewhat different from that of those who have debated the issue over the years. My perspective is the perspective of the marginalized taxpayer. I critique from this perspective to see if it can tell us anything new about the old debate and to ensure that the ultimate tax treatment is just as to all taxpayers. The estate tax is supposed to be a tax …
The Death Of The "Death Tax"?: An Introduction, Deborah A. Geier
The Death Of The "Death Tax"?: An Introduction, Deborah A. Geier
Cleveland State Law Review
I would like to consider the question: What brings us together today to consider the possible repeal of the estate tax? We would not likely be here today if the repeal of the estate tax were not a serious political possibility, and it would not likely be a serious political possibility if many middle-class taxpayers earning the median household income of about $40,000 to $50,000 per year did not support outright repeal, rather than much needed reform. The article then explains why taxpayers support outright repeal today when they would not have done so even ten years ago. The article …