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Taxation-Federal Estate and Gift Commons™
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Articles 31 - 33 of 33
Full-Text Articles in Taxation-Federal Estate and Gift
The Creeping Federalization Of Wealth-Transfer Law, Lawrence W. Waggoner
The Creeping Federalization Of Wealth-Transfer Law, Lawrence W. Waggoner
Law & Economics Working Papers
This paper, titled “The Creeping Federalization of Wealth-Transfer Law,” is prepared for a symposium on the role of federal law in private wealth transfer. The symposium is to be held at Vanderbilt University Law School on February 21, 2014, and is sponsored by the American College of Trust and Estate Counsel Foundation. Symposium papers will be published in volume 66 of the Vanderbilt Law Review (Nov. 2014 issue).
This paper surveys areas of federalization of wealth-transfer law. Federal authorities have little experience in making law that governs wealth transfers, because that function is traditionally within the province of state law. …
Does “Defalcation” By A Fiduciary, Rendering A Debt Nondischargeable, Include Unknowing Breach Of The Duty Of Loyalty? (Bullock V. Bank Champaign, N.A.), Marshall E. Tracht
Does “Defalcation” By A Fiduciary, Rendering A Debt Nondischargeable, Include Unknowing Breach Of The Duty Of Loyalty? (Bullock V. Bank Champaign, N.A.), Marshall E. Tracht
Other Publications
CASE AT A GLANCE
Petitioner Randy Curtis Bullock, trustee of a family trust, loaned trust funds to himself, jointly with his mother, for business purposes. These loans were all repaid. A state court entered judgment against him for breach of fiduciary duty, ordering that profits from the loaned moneys be paid to the trust. The Supreme Court must decide whether Bullock’s liability for self-dealing, without conscious misbehavior, is nondischargeable as a “defalcation while acting in a fiduciary capacity.
Income And Substitution Effects Of Estate Taxation, James R. Hines Jr.
Income And Substitution Effects Of Estate Taxation, James R. Hines Jr.
Articles
This paper evaluates the effect of estate taxes on labor supply. The analysis decomposes the effect of estate taxation into the substitution effect of relative price changes and the two income effects for which the estate tax is responsible. These two income effects arise from tax burdens on those who leave estates plus tax burdens on those who receive them. Despite the double income burden of the estate tax, existing empirical evidence suggests that the net effect of estate taxation on aggregate labor supply is uncertain.