Child Categories
Taxation - Federal Estate & Gift
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Wills, Trusts, and Estates
November 29, 2023
Jesse Dukeminier, Stanley M. Johanson, James Lindgren & Robert H. Sitkoff, Wills, Trusts, and Estates (Aspen Publishers 7th ed. 2005).
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Wills, Trusts, and Estates
November 29, 2023
Robert H. Sitkoff & Jesse Dukeminier, Wills, Trusts, and Estates (Wolters Kluwer Law & Bus. 10th ed. 2017).
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Wills, Trusts, and Estates
November 29, 2023
Robert H. Sitkoff & Jesse Dukeminier, Wills, Trusts, and Estates (Wolters Kluwer Law & Bus. 9th ed. 2013).
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Perpetuities or Taxes? Explaining the Rise of the Perpetual Trust
November 29, 2023
Robert H. Sitkoff & Max Schanzenbach, Perpetuities or Taxes? Explaining the Rise of the Perpetual Trust, 27 Cardozo L. Rev. 2465 (2006).
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Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes
November 29, 2023
Robert H. Sitkoff & Max Schanzenbach, Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes, 115 Yale L.J. 356 (2005).
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Perpetuities, Taxes, and Asset Protection: An Empirical Assessment of the Jurisdictional Competition for Trust Funds
November 29, 2023
Robert H. Sitkoff & Max Schanzenbach, Perpetuities, Taxes, and Asset Protection: An Empirical Assessment of the Jurisdictional Competition for Trust Funds, in 42 Annual Heckerling…
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On the Taxation of Private Transfers
November 29, 2023
Louis Kaplow, On the Taxation of Private Transfers, 63 Tax L. Rev. 187 (2009).
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A Unified Perspective on Efficiency, Redistribution, and Public Policy
November 29, 2023
Louis Kaplow, A Unified Perspective on Efficiency, Redistribution, and Public Policy, 73 Nat’l Tax J. 429 (2020).
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On the Taxation of Private Transfers
November 29, 2023
Louis Kaplow, On the Taxation of Private Transfers (NBER Working Paper No. w15818, Mar. 2010).
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Utility from Accumulation
November 29, 2023
Louis Kaplow, Utility from Accumulation, Proc. Ann. Conf. on Tax’n, 2009, at 189.
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Transfer Motives and Tax Policy
November 29, 2023
Louis Kaplow, Transfer Motives and Tax Policy (Nat’l Bureau Econ. Res., Working Paper No. w6340, Mar. 1999).
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A Framework for Assessing Estate and Gift Taxation
November 29, 2023
Louis Kaplow, A Framework for Assessing Estate and Gift Taxation, in Rethinking Estate and Gift Taxation 154 (William G. Gale, James R. Hines & Joel…
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Tax Policy and Gifts
November 29, 2023
Louis Kaplow, Tax Policy and Gifts, 88 Am. Econ. Rev. 283 (1998).
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The Role of Offset in the Collection of Federal Taxes
November 29, 2023
Keith Fogg, The Role of Offset in the Collection of Federal Taxes, 25 Fla. Tax Rev. 1 (2021).
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Problems in Disposing of Interests in Close Corporations
November 29, 2023
David R. Herwitz, Alfred C. Clapp, Donald J. Evans, Edward C. Halbach, Donald McDonald, John S. Nolan & Graham L. Sterling, Problems in Disposing of…
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No Basis Step-Up for Marketable Securities With No Tax at Death
November 29, 2023
Daniel I. Halperin, No Basis Step-Up for Marketable Securities With No Tax at Death, TaxNotes.com (Mar. 31, 2021).
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The Timing of Taxes
November 29, 2023
Alvin C. Warren, Jr., The Timing of Taxes, 39 Nat’l. Tax J. 499 (1986).
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When Local Control Goes Out of Control
November 29, 2023
David J. Barron & Eric M. Zolt, When Local Control Goes Out of Control, Wash. Post, July 15, 2001, at B5.