Abstract
In this Article, Professor Madoff explores the ways in which the blunt tools of the wealth tax, and in particular the estate tax, uses a one-size-fits-all system to impose a tax on all property interests owned at the time of one’s death. Professor Madoff illustrates the ways in which these blunt tools can produce problematic results by examining their application to the right of publicity, a newly recognized property interest. Professor Madoff suggests that the imposition of the estate tax can force the commodification of an individual’s identity, regardless of one’s desire to refrain from marketing their identity, and explores ways in which the estate tax could begin to employ a more nuanced approach to wealth.
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Metadata
- Subject
Accounting Law
Banking and Finance Law
Consumer Protection Law
Domestic Law
Economics
Estates and Trusts
Housing Law
Law and Economics
Law and Society
Property Law and Real Estate
Social Welfare Law
Taxation
Taxation-Federal Estate and Gift
- Journal title
Virginia Tax Review
- Volume
19
- Pagination
759-810
- Date submitted
7 September 2022
- Keywords