Recent posts on Jewish Legal Perspectives- Fundamentals of Mesirah
- Decision on liability for unauthorized autopsy
- Appellate Court Affirms Decision Allowing Disinterment
- Seminar: To Be or Not to Be: The Convergence of Halacha, Law and Medicine in Matters of Death and Dying
- Delegating credit matters to employees may obligate business owners
- When Being Lubavitch is Not Enough
Category Archives: Estate Tax
Richard Epstein on the estate tax
Richard Epstein, responding to Paul Krugman’s Op-Ed in the New York Times, defends the Republic position on unemployment benefits, the estate tax and health care. With regard to the estate tax he writes: So let’s start with the estate tax … Continue reading
Will Congress’ inaction on the estate tax cause more deaths in 2010?
Paul L. Caron, the TaxProf blogger, provided the following chart from a 2006 article by Joshua S. Gans and Andrew Leigh, “Toying with Death and Taxes: Some Lessons from Down Under”. The chart purports to show that a significant number of the deaths in … Continue reading
House to vote on estate tax amendment
The House of Representatives passed H.R. 4154 on December 3, 2009. The bill freezes the estate tax exclusion at $3.5 million with a maximum tax rates of 45%. Continue reading
Warren Buffett and Bill Gates on the estate tax
Analysis of an interview with Warren Buffett and Bill Gates, discussing the estate tax and the moral obligation of the wealthy to society. Should Warren Buffett’s philanthropy be done on a taxable basis? Continue reading
Hard work and dumb luck
My recent post, Tough luck for dumb luck, linked an article by Robert H. Frank which disagreed with the contentions that the tax system strains the vital connection between individual effort and reward. Robert H. Frank argued that luck contributed … Continue reading
Tough luck for dumb luck
I previously linked several editorials arguing for and against the estate tax. A frequent argument in favor of lower taxes, heard again at the recent anti-tax tea parties, is that taxing income and wealth strains the relationship between effort and … Continue reading
Estate Tax Debate: Recent Editorials
With the estate tax to be repealed at the end of 2009 unless new legislation is passed, the political debate over the economic and moral value of the estate tax is being renewed. The Senate Finance Committee is considering the … Continue reading
Estate Tax: The Baucus Proposal
Senate Finance Committee Chairman Max Baucus (D-Mont.) recently announced proposed legislation that would amend the tax code. Among other provisions, the bill, known as “The Taxpayer Certainty and Relief Act of 2009,” (S. 722) would implement some much-discussed and anticipated … Continue reading
Posted in Estate Planning, Estate Tax
Tagged Estate Planning, Estate Tax, legislation, marital deduction
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