Taxation-Federal Estate and Gift Commons^™

Waging War On Dynastic Wealth With A Wealth Tax, Phyllis C. Taite

Other Faculty Publications

No abstract provided.

Afterlife Of The Death Tax, Samuel D. Brunson

Indiana Law Journal

More than a century ago, Congress enacted the modern estate tax to help pay for World War I. Unlike previous iterations of the estate tax, though, this one outlived the war and accumulated additional goals beyond merely raising revenue. The estate tax helped ensure the progressivity of the tax system as a whole, and it limited the hereditary ability to accumulate wealth.

This modern estate tax almost instantly met with opposition, though. The opposition has never been sufficient to entirely eliminate the estate tax, but it has severely weakened its ability to raise revenue and to prevent the accumulation of …

Front Matter

ACTEC Law Journal

No abstract provided.

The Problem Of Replacement Property In The Law Of Ademption, Nicole M. Paschoal

ACTEC Law Journal

No abstract provided.

The Prudence Of Passivity: An Argument For Default Passive Management In Trust Investing, Bryon W. Harmon Esq., Laura A. Fisher Esq.

ACTEC Law Journal

Trustees, like all investors, are exposed to a wide-ranging marketplace of investment vehicles, techniques, strategies, and theories. Trustees have a threshold choice to make with respect to the manner in which trust assets are to be invested. Active Management -- historically, a conventional approach -- aims to "beat the market" and surpass benchmark returns by picking and choosing among individual securities based on the trustee's determination that they are mispriced (i.e. undervalued) and/or by timing transactions based on forecasting. Alternatively, trustees may choose to simply invest in and own entire markets, or asset classes, and accept overall market returns by …

Am I My Brother's Keeper: Willful Misconduct And The Directed Trustee Under The Uniform Directed Trust Act, Jane Ditelberg

ACTEC Law Journal

No abstract provided.

From Strength To Strength: A Comment On Morley And Sitkoff's Making Directed Trusts Work, James P. Spica

ACTEC Law Journal

No abstract provided.

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.

Superficial Proxies For Simplicity In Tax Law, Emily Cauble

University of Richmond Law Review

Simplification of tax law is complicated. Yet, political rhetoric surrounding tax simplification often focuses on simplistic, superficial indicators of complexity in tax law such as word counts, page counts, number of regulations, and similar quantitative metrics. This preoccupation with the volume of enacted law often results in law that is more complex in a real sense. Achieving real simplification—a reduction in costs faced by taxpayers at various stages in the tax planning, tax compliance, and tax enforcement process—often requires enacting more law, not less. In addition, conceptualizing simplicity in simplistic terms can leave the public vulnerable to policies advanced under …

The Critical Tax Project, Feminist Theory, And Rewriting Judicial Opinions, Bridget J. Crawford

Elisabeth Haub School of Law Faculty Publications

Introduction to Symposium on Feminist Judgments: Rewritten Tax Opinions.