'Death Tax' Politics

14 Pages Posted: 7 May 2016 Last revised: 11 Jul 2016

See all articles by Michael J. Graetz

Michael J. Graetz

Columbia Law School; Yale Law School

Date Written: May 5, 2016

Abstract

In his Keynote Address “Death Tax” Politics at the October 2, 2015 Boston College Law School and American College of Trust and Estate Counsel Symposium, The Centennial of the Estate and Gift Tax: Perspectives and Recommendations, Michael Graetz describes the fight over the repeal of the estate tax and its current diminished state. Graetz argues that the political battle over the repeal of the estate tax reflects a fundamental challenge to our nation’s progressive tax system. This Address concludes that a revitalized estate tax is important for managing the national debt and reducing massive inequalities in wealth.

Keywords: death tax, estate tax, gift tax, Boston College, keynote, symposium, federal tax, national debt, inequality, inherited wealth, estate tax 2001, estate tax 2010, death by a thousand cuts

Suggested Citation

Graetz, Michael J., 'Death Tax' Politics (May 5, 2016). Boston College Law Review, Vol. 57, No. 3, 2016, Forthcoming; Columbia Public Law Research Paper No. 14-513; Yale Law School, Public Law Research Paper No. 568. Available at SSRN: https://ssrn.com/abstract=2776165

Michael J. Graetz (Contact Author)

Columbia Law School ( email )

435 West 116th Street
New York, NY 10025
United States

Yale Law School ( email )

P.O. Box 208215
New Haven, CT 06520-8215
United States

HOME PAGE: http://www.law.yale.edu/faculty/MGraetz.htm

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