The estate tax, meant to separate large concentrations of wealth, has failed to raise significant revenue due to it having multiple exceptions, exemptions, and exclusions. This Article argues that the estate tax contravenes liberal egalitarian ideals, considers and then rejects a tightened...

This brief commentary argues that Congress is unlikely to do anything dramatic with estate tax reform in 2012 – either allowing the tax to return to its Year 2000 levels, of a $1 million per person exemption and a 55% tax rate, in January 2013 or repealing the tax in full – because Congress...

Recent legislation has left a gift and estate tax that will apply to far fewer than 1% of all decedents each year. This Article, prepared for a symposium on Tax Advice for the Second Obama Administration, argues that the estate tax has become largely irrelevant, except ironically as a spur to...

This brief article summarizes an argument that the estate tax reform or repeal debate has always been about money: but not the government's money from the tax, which is modest at best, but the politicians money from campaign contributions elicited to retain or repeal the tax. The article uses...