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Taxation-Federal Estate and Gift Commons™
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- Estate tax (5)
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Articles 1 - 15 of 15
Full-Text Articles in Taxation-Federal Estate and Gift
Why Tax Wealth Transfers?: A Philosophical Analysis, Jennifer Bird-Pollan
Why Tax Wealth Transfers?: A Philosophical Analysis, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
The one-hundredth anniversary of the estate tax provides an ideal moment to reflect on the role of wealth transfer taxation in the larger scheme of the U.S. tax system. Wealth and income inequality are at historically high levels, and the responses to these issues are often reduced to a simplistic political dichotomy of “right” versus “left.” The multitude of views of the American people cannot be reduced to such simple generalities without losing important nuances. This Article identifies three general categories of political philosophical viewpoints that are commonly endorsed by both politicians and everyday Americans, and then examines the current …
Utilitarianism And Wealth Transfer Taxation, Jennifer Bird-Pollan
Utilitarianism And Wealth Transfer Taxation, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
This article is the third in a series examining the continued relevance and philosophical legitimacy of the United States wealth transfer tax system from within a particular philosophical perspective. The article examines the utilitarianism of John Stuart Mill and his philosophical progeny and distinguishes the philosophical approach of utilitarianism from contemporary welfare economics, primarily on the basis of the concept of "utility" in each approach. After explicating the utilitarian criteria for ethical action, the article goes on to think through what Mill's utilitarianism says about the taxation of wealth and wealth transfers, the United States federal wealth transfer tax system …
Unseating Privilege: Rawls, Equality Of Opportunity, And Wealth Transfer Taxation, Jennifer Bird-Pollan
Unseating Privilege: Rawls, Equality Of Opportunity, And Wealth Transfer Taxation, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
This Article is the second in a series that examines the estate tax from a particular philosophical position in order to demonstrate the relevance and importance of the wealth transfer taxes to that position. In this Article, I explore Rawlsian equality of opportunity, a philosophical position that is at the heart of much American thought. Equality of opportunity requires not only ensuring that sufficient opportunities are available to the least well-off members of society but also that opportunities are not available to other members merely because of their wealth or other arbitrary advantages. Therefore, an income tax alone, even one …
Death, Taxes, And Property (Rights): Nozick, Libertarianism, And The Estate Tax, Jennifer Bird-Pollan
Death, Taxes, And Property (Rights): Nozick, Libertarianism, And The Estate Tax, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
The primary purpose of this Article is to dispute the moral claims to post-death property rights made by libertarians when they argue against the estate tax. As I will show later in this Article, my argument does not necessarily entail enacting an estate tax, nor does it require a particular level of tax. I am merely trying to demonstrate that those who argue that the estate tax is an immoral violation of the private property rights of the deceased are mistaken. This is not to say that the estate of the deceased should necessarily pass to the government. It is …
Social Security Reform: Fundamental Restructuring Or Incremental Change?, Kathryn L. Moore
Social Security Reform: Fundamental Restructuring Or Incremental Change?, Kathryn L. Moore
Law Faculty Scholarly Articles
In light of Social Security's long-term deficit, reform of the system appears inevitable. Commentators and policymakers have offered a wide range of possible reforms. This Article describes and analyzes five possible types of reform: (1) individual accounts, (2) progressive price indexing, (3) general revenue and/or estate tax revenue financing, (4) increasing the maximum taxable wage base, and (5) increasing the normal retirement. The Article opposes the first two proposed changes, individual accounts and progressive price indexing, because they would fundamentally restructure the current system. The Article recommends that Social Security's financing difficulties be addressed by a combination of estate tax …
Introducing The Law Of Nonprofit Organizations And Philanthropy, David A. Brennen
Introducing The Law Of Nonprofit Organizations And Philanthropy, David A. Brennen
Law Faculty Scholarly Articles
On January 5,2007, the Nonprofit and Philanthropy Law Section of AALS held its first program at the AALS Annual Meeting in Washington, D.C. The program, entitled "State-Level Legal Reform of the Law of Nonprofit Organizations," was a fitting way to launch what should prove to be a valuable contribution to the study of law relating to nonprofit organizations and philanthropy. This burgeoning area of academic legal study is well poised to grow by leaps and bounds in the coming years due to its impact on many traditional areas of legal study, including tax law, corporate law, estate law, trust law, …
Federal Estate Tax Consequences Of A Life Estate With The Power To Consume, James Park Jr.
Federal Estate Tax Consequences Of A Life Estate With The Power To Consume, James Park Jr.
Kentucky Law Journal
No abstract provided.
Estate Taxation--Constitutionality Of The Premium Payment Test Applied To Life Insurance Policies When Gift Tax Has Been Paid On Inter Vivos Transfer, Robert A. Palmer
Estate Taxation--Constitutionality Of The Premium Payment Test Applied To Life Insurance Policies When Gift Tax Has Been Paid On Inter Vivos Transfer, Robert A. Palmer
Kentucky Law Journal
No abstract provided.
Federal Estate Taxation--Some Problems In Apportionment (In The Absence Of Will Provision Or In Intestate Estates), J. Montjoy Trimble
Federal Estate Taxation--Some Problems In Apportionment (In The Absence Of Will Provision Or In Intestate Estates), J. Montjoy Trimble
Kentucky Law Journal
No abstract provided.
Estate Taxation--Marital Deduction--Power Of Appointment Terminable Upon Wife's Incapacity, Glenn L. Greene Jr.
Estate Taxation--Marital Deduction--Power Of Appointment Terminable Upon Wife's Incapacity, Glenn L. Greene Jr.
Kentucky Law Journal
No abstract provided.
What Is A Gift?, Herbert Rand
The Valuation Of Stock In A Closely-Held Corporation For Federal Gift And Estate Tax Purposes, Robert A. Sprecher
The Valuation Of Stock In A Closely-Held Corporation For Federal Gift And Estate Tax Purposes, Robert A. Sprecher
Kentucky Law Journal
No abstract provided.
Taxation--Inheritance Tax--Interest In Joint Tenancy Passing By Survivorship, Bettie Gilbert
Taxation--Inheritance Tax--Interest In Joint Tenancy Passing By Survivorship, Bettie Gilbert
Kentucky Law Journal
No abstract provided.
Inheritance Tax Upon Failure To Exercise Special Power Of Appointment, Richard Bush Jr.
Inheritance Tax Upon Failure To Exercise Special Power Of Appointment, Richard Bush Jr.
Kentucky Law Journal
No abstract provided.
The Taxation Of Trust Property, Robert C. Brown
The Taxation Of Trust Property, Robert C. Brown
Kentucky Law Journal
No abstract provided.