Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 3 of 3

Full-Text Articles in Law

Corporate Tax Policy For The Twenty-First Century: Integration And Redeeming Social Value, Glenn E. Coven Apr 1993

Corporate Tax Policy For The Twenty-First Century: Integration And Redeeming Social Value, Glenn E. Coven

Faculty Publications

No abstract provided.


The Pernicious Reach Of 26 U.S.C. Section 6672, Mary A. Bedikian Jan 1993

The Pernicious Reach Of 26 U.S.C. Section 6672, Mary A. Bedikian

Faculty Publications

No abstract provided.


Taxing Inherited Wealth: A Philosophical Argument, David G. Duff Jan 1993

Taxing Inherited Wealth: A Philosophical Argument, David G. Duff

Faculty Publications

This paper presents a preliminary argument for the introduction and design of a lifetime accessions tax: a progressive tax on inherited wealth levied on the cumulative lifetime gifts and inheritances of the recipient.' As such, it contains an elaboration of the rationale for the tax and a presentation of distributive principles to govern its design. However, it does not include a detailed exposition of the actual design of the tax, nor an analysis of its feasibility in a given context. As a result, it provides an ethical blueprint for the design of an ideal inheritance tax without fully considering concrete ...