Tax Avatars

Bridget J. Crawford

Pace University School of Law

Utah Law Review, Forthcoming

Anyone who has spent time in cyberspace understands the concept of an alter-ego. In on-line games, chat rooms and on the internet generally, users select one or more avatars to represent themselves. Avatars function as the end-user's alter-ego. The avatar may be a three-dimensional character in a multiplayer game or a two-dimensional icon on a bulletin board. This article uses the concept of avatars to explain the tax treatment of real-life alter-egos: agents under a power of attorney. Specifically, the article discusses (1) how traditional, standard legal instruments can be used to create legal alter-egos; (2) how and why these legal avatars receive favorable transfer tax treatment; (3) how uniform laws are changing to protect legal avatars; (4) whether new legislation will increase or decrease the use of legal avatars; and (5) how scholars might use the tax treatment of legal avatars to advocate for the favorable tax treatment of relationships that arise by choice.

Number of Pages in PDF File: 39

Keywords: power of attorney, fiduciary, family, tax, gift, estate, wealth, critical tax, family law, elder law

JEL Classification: K34, K39

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Date posted: June 25, 2007 ; Last revised: July 27, 2015

Suggested Citation

Crawford, Bridget J., Tax Avatars. Utah Law Review, Forthcoming. Available at SSRN: https://ssrn.com/abstract=994896 or http://dx.doi.org/10.2139/ssrn.994896

Contact Information

Bridget J. Crawford (Contact Author)
Pace University School of Law ( email )
78 North Broadway
White Plains, NY 10603
United States
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