Elizabeth Ruth Carter, Assistant Professor of Law at LSU, examines the historical and sociological background of the estate tax in her draft article, "New Life for the Death Tax." She then pinpoints issues with the current estate tax regime in the United States and discusses them in light of its putative policy objectives. Ms. Carter also analyzes the nature of the political debate surrounding the estate tax and the flaws in the arguments espoused by both sides.
See Elizabeth Ruth Carter, "New Life for the Death Tax," The Social Science Research Network (April 2, 2012).
Leave a comment