Authors

Anne L. Alstott

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

Included in

Law Commons

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