The Dirty Little Secret of (Estate) Tax Reform
65 Stanford Law Review Online 21 (August 14, 2012)
USC Law and Economics Research Papers Series No. C12-11
USC Legal Studies Research Papers Series No. 12-17
8 Pages Posted: 14 Aug 2012
Date Written: August 14, 2012
Abstract
This brief commentary argues that Congress is unlikely to do anything dramatic with estate tax reform in 2012 – either allowing the tax to return to its Year 2000 levels, of a $1 million per person exemption and a 55% tax rate, in January 2013 or repealing the tax in full – because Congress has a financial interest in keeping the issue alive to generate campaign contributions for those both supporting and opposing the tax.
Suggested Citation: Suggested Citation
McCaffery, Edward J., The Dirty Little Secret of (Estate) Tax Reform (August 14, 2012). 65 Stanford Law Review Online 21 (August 14, 2012), USC Law and Economics Research Papers Series No. C12-11, USC Legal Studies Research Papers Series No. 12-17, Available at SSRN: https://ssrn.com/abstract=2129309
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