The Socio-Economics of the Federal Estate Tax: Why Do so Many People Hate (or Love) this Centenarian?

10 Pages Posted: 6 Jul 2016

See all articles by I. Richard Gershon

I. Richard Gershon

University of Mississippi - School of Law

Date Written: 2015

Abstract

The federal estate tax has faced many detractors during its almost 100 years of existence. While the tax affects only a very small percentage of estates, many have called for its repeal. This Essay discusses the socio-economic reasons why the estate tax should be maintained. The tax is an important source of revenue, and it helps to rectify the growing issue of wealth and income inequality in the United States.

Keywords: Estates and Trusts, Law and Economics

Suggested Citation

Gershon, Ira Richard, The Socio-Economics of the Federal Estate Tax: Why Do so Many People Hate (or Love) this Centenarian? (2015). Akron Law Review, Vol. 49, No. 2, (2015), Article 4. Available at SSRN: https://ssrn.com/abstract=2803964

Ira Richard Gershon (Contact Author)

University of Mississippi - School of Law ( email )

University of Mississippi School of Law
Robert C. Khayat Law Center
University, MS 38677
United States
662-915-6900 (Phone)

HOME PAGE: http://law.olemiss.edu/faculty

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