Should We End Life Support for Death Taxes?
Posted: 8 Sep 2000
Date Written: 2000
This was the question posed at the Herman Goldman Memorial Lecture, held at the Bar Association of the City of New York on the evening of May 22, 2000. Its topicality, given the Ways and Means Committee's decision to repeal the federal estate and gift tax, is obvious.
Taking the affirmative, and presenting the case for the repeal, was Edward McCaffery, Maurice Jones Jr. Professor of Law, University of Southern California. Taking the negative, and presenting the case against repeal, was Charles Davenport, Professor of Law, Rutgers University-Newark. Judge James Halpern, United States Tax Court, presided (although he did not enter judgment); and Willard Taylor, Chair of the Herman Goldman Lecture Committee, introduced the speakers.
No transcript was made of the debate, but the speakers have set out (in the paper) a summary of their arguments, and Judge Halpern has provided his comments. Attached at the end is a selective bibliography of the literature relating to the repeal of the federal estate and gift tax.
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