The Odd Couple: The Estate Tax and Family Law

25 Pages Posted: 9 May 2015 Last revised: 22 Jan 2016

See all articles by Margaret Ryznar

Margaret Ryznar

Indiana University Robert H. McKinney School of Law

Date Written: May 8, 2015

Abstract

Although the estate tax is dynamic and frequently the center of tax policy debates, the right to inherit in the United States and many other countries is well-established. In the United States, inheritance rights are deeply rooted in the law. There also have been many economic arguments offered to support inheritance rights, often hinged on the positive incentives created by inheritance. However, there is another important reason for inheritance that this Article considers — the family.

Keywords: estate tax, estate taxation, inheritance, inheritance rights, family law, domestic relationship, comparative tax

Suggested Citation

Ryznar, Margaret, The Odd Couple: The Estate Tax and Family Law (May 8, 2015). Louisiana Law Review, Vol. 76, No. 2, pp. 523-546, 2015. Available at SSRN: https://ssrn.com/abstract=2604012

Margaret Ryznar (Contact Author)

Indiana University Robert H. McKinney School of Law ( email )

530 West New York Street
Indianapolis, IN 46202
United States

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