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Full-Text Articles in Tax Law
Occupy The Tax Code: Using The Estate Tax To Reduce Inequality And Spur Economic Growth, James R. Repetti, Paul L. Caron
Occupy The Tax Code: Using The Estate Tax To Reduce Inequality And Spur Economic Growth, James R. Repetti, Paul L. Caron
James R. Repetti
Inequality has been increasing in the United States. We should care about this increase because inequality contributes to a variety of adverse social consequences that persist across generations. There is also substantial empirical evidence that inequality has a long-term negative impact on economic growth. For many decades, federal tax policy has played an important role in reducing inequality, although the impact of federal taxes on inequality has waxed and waned depending on the focus of elected officials. We argue that the estate tax is a particularly apt vehicle to reduce inequality because inheritances are a major source of wealth among …
The Theory And Practice Of Modern Taxation, By William R. Green, Robert Brown
The Theory And Practice Of Modern Taxation, By William R. Green, Robert Brown
Dr Robert Brown
No abstract provided.
Minority Discounts: The Alchemy In Estate And Gift Taxation, James R. Repetti
Minority Discounts: The Alchemy In Estate And Gift Taxation, James R. Repetti
James R. Repetti
[Also appears in Federal Wealth Transfer Tax Anthology, edited by Paul L. Caron, Grayson M.P. McCouch, Karen C. Burke, 269-275. Cincinnati: Anderson Publishing, 1998. An adaptation with title "The Alchemy in Estate and Gift Taxation" appears in Boston College Law School Magazine 4 (Spring 1996): 28-32.]
Horizontal And Vertical Equity: The Musgrave/Kaplow Exchange, James R. Repetti, Paul R. Mcdaniel
Horizontal And Vertical Equity: The Musgrave/Kaplow Exchange, James R. Repetti, Paul R. Mcdaniel
James R. Repetti
[Also appears in Tax Law, volume 1, edited by Patricia D. White, 439-454. New York: New York University Press, 1995.]