Introduction: The Traditional View of Tax Traditional tax policy for decades, if not centuries, has been locked in a seemingly all-or-nothing debate between two apparent extremes, income and consum...

(forthcoming in GENDER AND POLITICS, Jyl Josephson and Susan Tolleson-Rinehard, eds. (M.E. Sharpe)) R. Michael Alvarez* and Edward J. McCaffery** INTRODUCTION Given the stakes involved, th...

Here we go again. Trusts and estates practitioners sleep anxiously, uncertain of what Washington will do next to affect the centerpiece of their professional lives: the gift and estate tax. Repeal or ...

The older I get, the less time I seem to have to read, or to pay attention to anything at great length. I presume, or hope, that this is because I am busy, not on account of any biological decline. In...

Abstract These are powerpoint slides from a presentation at a joint UCLA-Tax Policy Center Conference on Tax Policy in the Obama Era. The basic insight is that it will be difficult to raise significa...

Abstract This Article explains, updates and generalizes Cooper (1979), which had labeled the estate tax a voluntary tax. The tax has remained voluntary in the sense of being easily avoidable, even ...

David Weisbach has given us a work that would have made David Bradford proud. I can think of no higher compliment than that, and it is well warranted. David Bradford devoted much of his considerabl...