Occupy The Tax Code: Using The Estate Tax To Reduce Inequality And Spur Economic Growth, James R. Repetti, Paul L. Caron
Dec 2012
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 …
Minority Discounts: The Alchemy In Estate And Gift Taxation, James R. Repetti
Dec 1994
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
Dec 1992
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.]
The Use Of Tax Law To Stabilize The Stock Market: The Efficacy Of Holding Period Requirements, James R. Repetti
Dec 1988
The Use Of Tax Law To Stabilize The Stock Market: The Efficacy Of Holding Period Requirements, James R. Repetti
James R. Repetti
No abstract provided.
Management Buyouts, Efficient Markets, Fair Value And Soft Information, James R. Repetti
Oct 1988
Management Buyouts, Efficient Markets, Fair Value And Soft Information, James R. Repetti
James R. Repetti
Leveraged buyouts, particularly by a corporation's management, provide unique opportunities for investors to realize extraordinary profits. In his Article, Professor Repetti examines the potential harm to shareholder interests when management effects a corporate buyout or bailout, and analyzes the effectiveness of current regulatory and common-law protection against that harm. Professor Repetti concludes that the existing regulatory and common law schemes do not adequately protect shareholder interests and proposes as a solution that the Securities and Exchange Commission promulgate rules requiring enhanced disclosure in management buyouts.