Responses to Senator Cassidy's Questions for the Record to Professor David Gamage "Creating Opportunity Through a Fairer Tax System" Senate Finance Fiscal Responsibility and Economic Growth Subcommittee

3 Pages Posted: 17 Jun 2021

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David Gamage

University of Missouri School of Law

Date Written: 2021

Abstract

This white paper responds to questions asked by Senator Cassidy in regard to testimony that Professor Gamage presented to the Senate Finance Fiscal Responsibility and Economic Growth Subcommittee on April 27, 2021. The questions are on estate and wealth taxes and liquidity concerns, on concerns related to “double taxation”, and on endowments and the tax benefits provided to tax exempt institutions such as universities and churches.

Keywords: White Paper, Double Taxation, Estate Tax, Wealth Tax, Gift Tax, Tax Exemptions, Endowments, Universities, Churches

JEL Classification: K34

Suggested Citation

Gamage, David, Responses to Senator Cassidy's Questions for the Record to Professor David Gamage "Creating Opportunity Through a Fairer Tax System" Senate Finance Fiscal Responsibility and Economic Growth Subcommittee (2021). Indiana Legal Studies Research Paper No. 457, Available at SSRN: https://ssrn.com/abstract=3867401 or http://dx.doi.org/10.2139/ssrn.3867401

David Gamage (Contact Author)

University of Missouri School of Law ( email )

Missouri Avenue & Conley Avenue
Columbia, MO MO 65211
United States

HOME PAGE: http://law.missouri.edu/person/david-gamage/

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