Robert Lord

Americans for Tax Fairness

  • Americans for Tax Fairness

SCHOLARLY PAPERS

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Scholarly Papers (2)

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1.

Closing Gaps in the Estate and Gift Tax Base

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 937
Number of pages: 14 Posted: 16 Aug 2021 Last Revised: 24 Nov 2021
Daniel J. Hemel and Robert Lord
New York University School of Law and Americans for Tax Fairness
Downloads 425 (106,788)

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estate tax, gift tax, grantor-retained annuity trusts, grantor trusts, tax reform

2.

Revitalizing the Generation-Skipping Transfer Tax

U of Chicago, Public Law Working Paper No. 790
Number of pages: 27 Posted: 10 Sep 2021 Last Revised: 23 May 2022
Daniel J. Hemel and Robert Lord
New York University School of Law and Americans for Tax Fairness
Downloads 331 (141,339)

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generation-skipping transfer tax, dynasty trusts, estate tax, wealth transfer taxation