Abstract

http://ssrn.com/abstract=916337
 


 



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

Abstract:     
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 interests

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Date posted: July 14, 2006  

Suggested Citation

Madoff, Ray D., Taxing Personhood: Estate Taxes and the Compelled Commodification of Identity. Virginia Tax Review, Vol. 17, pp. 759-810, 1998; Boston College Law School Research Paper No. 1998-06. Available at SSRN: http://ssrn.com/abstract=916337

Contact Information

Ray D. Madoff (Contact Author)
Boston College - Law School ( email )
885 Centre Street
Newton, MA 02459-1163
United States
617-552-0926 (Phone)
617-552-2615 (Fax)
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