Death (and) Taxes

Opponents of the "death tax" are really aiming at the idea of progressive taxation itself. Years of perfecting a deceptive pitch have brought them to the edge of victory.

Appeared in: Volume 08, Number 2 | Published on: October 9, 2012

Michael Graetz is professor of law at Columbia Law School. This essay is adapted and updated from the Lloyd Leva Plaine Distinguished Lecture, delivered at the University of Miami’s Heckerling Estate Planning Institute on January 11, 2011, and from Death by a Thousand Cuts: The Fight Over Taxing Inherited Wealth (Princeton University Press, 2006), co-authored with Ian Shapiro.

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