Law Commons^™

How The Government Gives, Ray Madoff

Ray D. Madoff

No abstract provided.

Occupy The Tax Code: Using The Estate Tax To Reduce Inequality And Spur Economic Growth, James R. Repetti, Paul L. Caron

James R. Repetti

The Theory And Practice Of Modern Taxation, By William R. Green, Robert Brown

Dr Robert Brown

No abstract provided.

Two Tricks To Raising Capital-Gains Taxes Fairly, Ray Madoff

Ray D. Madoff

No abstract provided.

It's Time To Reform Donor Advised Funds, Ray Madoff

Ray D. Madoff

In this article, Madoff argues that the current law governing donor-advised funds provides too much of a benefit to donors and sponsoring organizations, without ensuring sufficient benefit to the charitable sector as a whole. Moreover, the current rules undermine the integrity of the tax system by implicating the government in a ‘‘wink and a nod’’ system that disproportionately benefits the wealthy. To remedy these problems, donor-advised funds should be subject to a seven-year payout requirement, and the rules should be revised to ensure that private foundations cannot satisfy their payout obligations simply by making transfers to a donor-advised fund.

Give Up On The Estate Tax, Ray Madoff

Ray D. Madoff

No abstract provided.

Inherited Wealth Shouldn't Get A Free Pass On Taxes, Ray Madoff

Ray D. Madoff

No abstract provided.

Legally Dead, Ray Madoff

Ray D. Madoff

You may not be able to take the things you owned in life with you when you die, but in United States the dead can still exert control over their property. And, the legal rights of the dead are growing!

In Immortality and the Law: The Rising Power of the American Dead, law professor Ray D. Madoff looks at how the deceased in America can exert control over their wealth through things like “dynasty trusts,” perpetual private charitable foundations, and how they control their creative works and identities well into the unforeseen future.

Changes To U.S. Taxing After Death, Ray Madoff

Ray D. Madoff

Boston College Professor Ray Madoff talks with Kai Ryssdal about her new book "Immortality and Law," and why dead doesn't really mean dead anymore -- financially speaking -- because states have started extending to some of the dead permanent control over their trusts and estates.

The Rising Power Of The American Dead, Ray Madoff

Ray D. Madoff

No abstract provided.

Immortality And The Law: The Rising Power Of The American Dead, Ray Madoff

Ray D. Madoff

This book takes a riveting look at how the law responds to that distinctly American dream of immortality. While American law provides virtually no protections for the interests we hold most dear—our bodies and our reputations—when it comes to property interests, the American dead have greater control than anywhere else in the world. Moreover, these rights are growing daily. From grave robbery to Elvis impersonators, Madoff shows how the law of the dead has a direct impact on how we live. Madoff examines how the rising power of the American dead enables the deceased to exert control over their wealth …

Protect The Farm, Tax The Manor, Ray Madoff

Ray D. Madoff

No abstract provided.

Evaluating The Estate Tax Exposure Of The Sctc Trust Termination Provisions, Brant Hellwig

Brant J. Hellwig

No abstract provided.

Liberating Estates Law From The Constraints Of Copyright, Lee-Ford Tritt

Lee-ford Tritt

No abstract provided.

Minority Discounts: The Alchemy In Estate And Gift Taxation, James R. Repetti

James R. Repetti

Horizontal And Vertical Equity: The Musgrave/Kaplow Exchange, James R. Repetti, Paul R. Mcdaniel

James R. Repetti