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Fair Not Flat: How to Make the Tax System Better and Simpler

Edward J. McCaffery

Published in print:
2002
Published Online:
March 2013
ISBN:
9780226555607
eISBN:
9780226555669
Item type:
book
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226555669.001.0001
Subject:
Political Science, Political Economy

The current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the tax code confirms that it is far ... More


Death to Death Taxes

in Fair Not Flat: How to Make the Tax System Better and Simpler

Published in print:
2002
Published Online:
March 2013
ISBN:
9780226555607
eISBN:
9780226555669
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226555669.003.0005
Subject:
Political Science, Political Economy

Inheritance is a terribly inefficient way to pass wealth to others. The final piece of the tax-base puzzle concerns gifts and inheritances. Current law taxes these to the donors under a distinct ... More


Ranching and The “Death Tax”: A Matter of Conservation as Well as Equity

Thomas E. Sheridan, Andrew Reeves, and Susan Charnley

in Stitching the West Back Together: Conservation of Working Landscapes

Published in print:
2014
Published Online:
January 2015
ISBN:
9780226165684
eISBN:
9780226165851
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226165851.003.0022
Subject:
Biology, Biodiversity / Conservation Biology

The estate tax, or “death tax,” is often attributed to the demise of large ranches and nonindustrial private forests under the premise that the taxes owed by those who inherit the property are ... More


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