ACTEC Journal has published Through the Looking Glass: The Politics of Estate Tax Reform by Edward J. McCaffery. The abstract follows below:
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.
Posted by Patrick Siegfried, Associate Editor, Wealth Strategies Journal.
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.
Posted by Patrick Siegfried, Associate Editor, Wealth Strategies Journal.
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