Estate Tax Repeal and the Budget Process

11 Pages Posted: 3 Sep 2004

See all articles by Karen C. Burke

Karen C. Burke

University of Florida Levin College of Law

Grayson M.P. McCouch

University of Florida Levin College of Law

Abstract

This article examines the Bush administration's proposal, as part of its proposed fiscal year 2005 budget, to extend permanently the repeal of the federal estate tax. The article considers the budgetary impact of permanent estate tax repeal and discusses procedural impediments to use of the reconciliation process for permanent tax cuts. The article also notes the possibility of a durable compromise solution involving retention of the estate tax with lower rates and a higher exemption.

Suggested Citation

Burke, Karen C. and McCouch, Grayson M.P., Estate Tax Repeal and the Budget Process. U San Diego Legal Studies Research Paper No. 08-24, Available at SSRN: https://ssrn.com/abstract=587002

Karen C. Burke (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States

Grayson M.P. McCouch

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States

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