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Taxation & Estate Planning

: TaxProf Blog

Pareja: Taxation Without Liquidation: Rethinking "Ability to Pay"

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Sergio Pareja (New Mexico) has published Taxation Without Liquidation: Rethinking "Ability to Pay", 2008 Wis. L. Rev. 841. Here is the abstract: This Article proposes a novel way to tax wealth transfers. Specifically, it suggests that we divide all assets...

Full post as published by TaxProf Blog on February 09, 2009 (boomark / email).

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