Tax Notes Article by Aviva Aron-Dine on the Proposed Unlimited Estate Tax Farmland Exemption

Tax Notes has published an interesting article by Aviva Aron-Dine, a policy analyst at the Center on Budget and Policy Priorities.  In it, Aron-Dine examines the Salazar Bill, which proposes an unlimited estate tax exemption for farmland, and criticizes it as open to abuse, economically inefficient and vague.

See Aviva Aron-Dine, "Effects of an Unlimited Estate Tax Exemption for Farmland," 117 Tax Notes 605 (Nov. 5, 2007).