Blattmachr, Jonathan G.; Gans, Mitchell M. - In: National Tax Journal 54 (2001) n. 3, pp. 569-78
This article briefly reviews the arguments, both pro and con, that will inform the debate over wealth transfer tax repeal. We confess, at the outset, our own prejudice in favor of retaining the system, though we do believe that much work needs to be done in the area of reform. We then turn our...