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: Legal Theory BlogMcCouch on Estate Tax Repeal
By Lawrence Solum
Grayson M.P. McCouch (University of San Diego School of Law) has posted The Empty Promise of Estate Tax Repeal on SSRN. Here is the abstract:
The terms of the debate over the estate tax have been framed largely by abolitionists who have propounded an antitax message that portrays the estate tax as unambiguously harmful and threatening to ordinary families and small businesses. The attack on the estate tax is linked to a larger agenda of eliminating taxes on capital and capital income and dismantling the progressive elements of the federal tax system. The slogan of estate tax repeal, while effective in mobilizing antitax sentiment, makes no sense as a matter of tax policy because it downplays revenue costs, distributional effects, administrative concerns, and consequences for the rest of the tax system. The 2001 Act illustrates the gap between the abolitionists' simplistic antitax agenda and the complex reality of tradeoffs among competing tax and spending priorities. The estate tax cuts enacted in 2001 imply large revenue losses as well as a shift in tax burdens from the very rich to the middle class and from current taxpayers to future taxpayers. This appears to be a step in precisely the wrong direction, given growing inequalities of income and wealth and a looming fiscal gap.
Full post as published by Legal Theory Blog on June 26, 2008 (boomark / email).
McCouch: The Empty Promise of Estate Tax Repeal
Grayson M.P. McCouch (San Diego) has posted The Empty Promise of Estate Tax Repeal on SSRN. Here is the abstract: The terms of the debate over the estate tax have been framed largely by abolitionists who have propounded an antitax...
Law professor's pro-Federal Estate Tax message
Grayson M.P. McCouch (Professor of Law, University of San Diego School of Law) has recently posted on SSRN his article entitled The Empty Promise of Estate Tax Repeal. Here is the abstract of his article: The terms of the debate...
Kyl Estate Tax Amendment Would Cost Nearly as Much as Estate Tax Repeal
Aviva Aron-Dine has posted Kyl Estate Tax Amendment Would Cost Nearly as Much as Estate Tax Repeal on the Center on Budget and Policy Priorities web site. Here is the abstract: Permanent repeal of the estate tax would reduce revenues...
Burke and McCouch on Ethics of Tax Shelter Attorney for Jenkins & Gilchrist
Posted by Alan Childress Karen Burke and Grayson McCouch (both at U. of San Diego) recently posted to SSRN an article on the tax lawyer Paul Daugerdas, whose shelter opinions led to the Jenkens & Gilchrist firm's collapse, Cobra Strikes...
McCouch: Probate Law Reform and Nonprobate Transfers
Grayson M.P. McCouch (San Diego) has posted Probate Law Reform and Nonprobate Transfers, 62 U. Miami L. Rev. ___ (2008), on SSRN. Here is the abstract: The advent of widespread, large-scale probate avoidance has added a new dimension to the...
Burke & McCouch: Turning Slogans into Tax Policy
Karen C. Burke (San Diego) & Grayson M.P. McCouch (San Diego) have posted Turning Slogans into Tax Policy, 27 Va. Tax Rev. ___ (2008), on SSRN. Here is the abstract: The article examines the Bush Administrations's tax cutting agenda, focusing...
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