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Full-Text Articles in Law
Why A Federal Wealth Tax Is Constitutional, Ari Glogower, David Gamage, Kitty Richards
Why A Federal Wealth Tax Is Constitutional, Ari Glogower, David Gamage, Kitty Richards
Articles by Maurer Faculty
The 2020 Democratic presidential primaries brought national attention to a new direction for the tax system: a federal wealth tax for the wealthiest taxpayers. During their campaigns, Senators Elizabeth Warren (D-MA) and Bernie Sanders (I-VT) both introduced proposals to tax the wealth of multimillionaires and billionaires, and to use the revenue for public investments, including in health care and education. These reforms generated broad public support—even among many Republicans—and broadened the conversation over the future of progressive tax reform.
A well-designed, high-end wealth tax can level the playing field in an unequal society and promote shared economic prosperity.
Critics have …
The Tangibles-Intangibles Distinction
Transfers Intended To Take Effect At Or After Death
Transfers Intended To Take Effect At Or After Death
Indiana Law Journal
Recent Cases: Taxation
Gift Taxability Of Divorce Settlements
Valuation Of Future Interests For Federal Tax Purposes
Valuation Of Future Interests For Federal Tax Purposes
Indiana Law Journal
Notes and Comments: Taxation
Taxation-Tax Status Of Will Contestants-Influence Of State Law On The Interpretation Of Federal Tax Statutes
Indiana Law Journal
No abstract provided.
Taxation-Estate Tax-Gift In Contemplation Of Death
Taxation-Estate Tax-Gift In Contemplation Of Death
Indiana Law Journal
No abstract provided.
Taxation-Jurisdiction To Tax Trust Property-The Trust Device As An Instrumentality For Avoiding Taxation
Indiana Law Journal
No abstract provided.
Taxation-Inheritance Tax, Intangible Property-Due Process Of Law
Taxation-Inheritance Tax, Intangible Property-Due Process Of Law
Indiana Law Journal
No abstract provided.
Taxation-Due Process-Gifts In Contemplation Of Death
Taxation-Due Process-Gifts In Contemplation Of Death
Indiana Law Journal
No abstract provided.