Taxing Personhood: Estate Taxes and the Compelled Commodification of Identity
Ray D. Madoff
Boston College - Law School
Virginia Tax Review, Vol. 17, pp. 759-810, 1998
Boston College Law School Research Paper No. 1998-06
In this Article, Professor Madoff explores the ways in which the blunt tools of the wealth tax, and in particular the estate tax, uses a one-size-fits-all system to impose a tax on all property interests owned at the time of one's death. Professor Madoff illustrates the ways in which these blunt tools can produce problematic results by examining their application to the right of publicity, a newly recognized property interest. Professor Madoff suggests that the imposition of the estate tax can force the commodification of an individual's identity, regardless of one's desire to refrain from marketing their identity, and explores ways in which the estate tax could begin to employ a more nuanced approach to wealth.
Number of Pages in PDF File: 53
Keywords: marketable commodity, commodification of individual identity, income tax, marketing celebrity, estate tax, property theory, the right of publicity, wealth tax, property interestsAccepted Paper Series
Date posted: July 14, 2006
© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo3 in 0.407 seconds