Federal Transfer Taxes: The Possibility of Repeal and the Post Repeal World

19 Pages Posted: 20 Sep 2002

See all articles by Joel C. Dobris

Joel C. Dobris

University of California at Davis School of Law

Abstract

The piece is a thoughtful and nuanced appraisal of the chances of the complete repeal of the Federal Estate Tax and of the consequences of such a repeal. The article proposes, among other things, that complete repeal would increase charitable giving, not decrease it. For instance, the paper includes discussion of charitable giving as a luxury good and the consumption of luxury goods. The idea of increased charitable gifts flowing from estate tax repeal is contrary to received wisdom. Recent commentary suggests that Professor Dobris' predictions about reform of the estate tax are likely to eventually become the law.

Keywords: Repeal, estate tax, transfer tax

JEL Classification: K340

Suggested Citation

Dobris, Joel Charles, Federal Transfer Taxes: The Possibility of Repeal and the Post Repeal World. Cleveland State Law Review, Vol. 48, No. 4, 2000. Available at SSRN: https://ssrn.com/abstract=319444 or http://dx.doi.org/10.2139/ssrn.319444

Joel Charles Dobris (Contact Author)

University of California at Davis School of Law ( email )

Martin Luther King, Jr. Hall
400 Mrak Hall Drive
Davis, CA 95616-5201
United States
(530) 752-1600 (Phone)
(530) 754-5311 (Fax)

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