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LIRA@BC Law

Abstract

This Commentary analyzes three articles generated from the Symposium “The Centennial of the Estate and Gift Tax: Perspectives and Recommendations,” held on October 2, 2015 at Boston College Law School. This Commentary explores the underlying purpose of the estate and gift tax: eliminating wealth inequality. It then considers the three articles’ proposed alternative tax systems—namely an accession tax and a wealth tax—that could more adequately address the problem of wealth concentration, and evaluates the merits of each.

Files

File nameDate UploadedVisibilityFile size
06_madoff_A1b.pdf
8 Sep 2022
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320 kB

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Metadata

  • Subject
    • Estates and Trusts

    • Taxation

    • Taxation-Federal

    • Taxation-Federal Estate and Gift

  • Journal title
    • Boston College Law Review

  • Volume
    • 57

  • Issue
    • 3

  • Pagination
    • 883

  • Date submitted

    8 September 2022