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
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