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LIRA@BC Law

Abstract

In his Keynote Address “Death Tax” Politics at the October 2, 2015 Boston College Law School and American College of Trust and Estate Counsel Symposium, The Centennial of the Estate and Gift Tax: Perspectives and Recommendations, Michael Graetz describes the fight over the repeal of the estate tax and its current diminished state. Graetz argues that the political battle over the repeal of the estate tax reflects a fundamental challenge to our nation’s progressive tax system. This Address concludes that a revitalized estate tax is important for managing the national debt and reducing massive inequalities in wealth.

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01_graetz_A1b.pdf
8 Sep 2022
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Metadata

  • Subject
    • Estates and Trusts

    • Politics

    • Taxation-Federal Estate and Gift

  • Journal title
    • Boston College Law Review

  • Volume
    • 57

  • Issue
    • 3

  • Pagination
    • 801

  • Date submitted

    8 September 2022