Although the estate tax is dynamic and frequently the center of tax policy debates, the right to inherit in the United States and many other countries is well-established. In the United States, inheritance rights are deeply rooted in the law. There also have been many economic arguments offered...

Both political parties have been attacking the marriage penalty in the federal income tax code for a long time. Resulting from tax brackets that do not double upon marriage, the marriage penalty disproportionately affects the majority of married women who are secondary income earners due to...