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Taxation & Estate Planning

: TaxProf Blog

Alstott on Equal Opportunity and Inheritance Taxation

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Anne L. Alstott (Yale) has published Equal Opportunity and Inheritance Taxation, 121 Harv. L. Rev. 469 (2007). Here is the abstract: Equality of opportunity is understood to be one of the bedrock principles supporting the taxation of inheritance. The familiar...

Full post as published by TaxProf Blog on February 16, 2008 (boomark / email).

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