Through the Looking Glass: The Politics of Estate Tax Reform

11 Pages Posted: 31 Jul 2009


This brief article summarizes an argument that the estate tax reform or repeal debate has always been about money: but not the government’s money from the tax, which is modest at best, but the politicians money from campaign contributions elicited to retain or repeal the tax. The article uses that theory to predict likely short term legislative developments.

Suggested Citation

McCaffery, Edward J., Through the Looking Glass: The Politics of Estate Tax Reform. ACTEC Journal, 2009; USC CLEO Research Paper No. C09-16; USC Law Legal Studies Paper No. 09-31. Available at SSRN:

Edward J. McCaffery (Contact Author)

USC Gould School of Law ( email )

699 Exposition Boulevard
Los Angeles, CA 90089
United States
213-740-2567 (Phone)
213-740-5502 (Fax)

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