This brief article summarizes an argument that the estate tax reform or repeal debate has always been about money: but not the government’s money from the tax, which is modest at best, but the politicians money from campaign contributions elicited to retain or repeal the tax. The article uses that theory to predict likely short term legislative developments.
Law and Economics | Taxation-Federal Estate and Gift | Tax Law
Date of this Version
Edward J. McCaffery, "Through the Looking Glass: The Politics of Estate Tax Reform" (July 2009). University of Southern California Law and Economics Working Paper Series. Working Paper 100.