Document Type
Article
Comments
Family Values, Inheritance Law, and Inheritance Taxation, 63 Tax Law Review 123 (2009)
Abstract
Thomas Nagel's essay provides a clear, thoughtful, and useful analysis of some of the values at stake in political, legal, and academic debates over inheritance taxation. In this Commentary, I want to focus on just one of the normative commitments that Nagel identifies, quite correctly, as at stake in U.S. discussions of estate tax reform.
Date of Authorship for this Version
2009
Recommended Citation
Family Values, Inheritance Law, and Inheritance Taxation, 63 Tax Law Review 123 (2009)