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Articles 1 - 3 of 3

Full-Text Articles in Law

Innoculating Against The Financial Flu, Cynthia C. Lichtenstein Oct 1998

Innoculating Against The Financial Flu, Cynthia C. Lichtenstein

Boston College Law School Faculty Papers

No abstract provided.


Dealing With Sovereign Liquidity Crises: New International Initiatives For The New World Of Volatile Capital Flows To And From Emerging Markets, Cynthia C. Lichtenstein Jul 1998

Dealing With Sovereign Liquidity Crises: New International Initiatives For The New World Of Volatile Capital Flows To And From Emerging Markets, Cynthia C. Lichtenstein

Boston College Law School Faculty Papers

No abstract provided.


Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff Jun 1998

Taxing Personhood: Estate Taxes And The Compelled Commodification Of Identity, Ray D. Madoff

Boston College Law School Faculty Papers

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 ...