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Full-Text Articles in Tax Law
Valuation, Values, Norms: Proposals For Estate And Gift Tax Reform, Bridget J. Crawford
Valuation, Values, Norms: Proposals For Estate And Gift Tax Reform, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
In their contributions to this Symposium, Professor Joseph Dodge, Professor Wendy Gerzog, and Professor Kerry Ryan offer concrete proposals for improving the existing estate and gift tax system. Professor Dodge and Professor Gerzog are especially interested in accuracy in valuation, and advance specific proposals with respect to split-interest transfers and family limited partnerships. Professor Dodge makes an additional proposal to improve the generation-skipping transfer tax system, an understudied area of the law. Professor Gerzog's Symposium contribution draws particular attention to the legal fiction on which the estate and gift tax marital deductions rely. She would restrict the availability of the …
It’S Not That Difficult: The Shared Economic Growth Solution To Tax Reform, Matthew Lykken
It’S Not That Difficult: The Shared Economic Growth Solution To Tax Reform, Matthew Lykken
Pace Law Review
In this article, I outline the latest version of the Shared Economic Growth package proposal and explain how it accomplishes all of its goals, with reference to some of the recent scholarly works that support it. I then walk through the derivation of the numbers to show that it really works, based on conservative assumptions and without any reliance on economic growth or voodoo, and that it would provide a substantial addition to revenue in the coming years. These numbers are based on 2010 data, the most recent comprehensive data available, and thus prove that the proposal works in the …