Child Categories
Taxation - Federal Estate & Gift
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Freedom of Disposition in American Succession Law
October 19, 2022
Robert H. Sitkoff, Freedom of Disposition in American Succession Law, in Freedom of Testation and its Limits (Antoni Vaquer ed., 2018).
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Wills, Trusts, and Estates
October 19, 2022
Jesse Dukeminier, Robert H. Sitkoff & James Lindgren, Wills, Trusts, and Estates (Aspen Publishers 8th ed. 2009).
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Wills, Trusts, and Estates
October 19, 2022
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
October 19, 2022
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
October 19, 2022
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
October 19, 2022
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
October 19, 2022
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
October 19, 2022
Louis Kaplow, On the Taxation of Private Transfers, 63 Tax L. Rev. 187 (2009).
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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
October 19, 2022
Louis Kaplow, On the Taxation of Private Transfers (NBER Working Paper No. w15818, Mar. 2010).
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Utility from Accumulation
October 19, 2022
Louis Kaplow, Utility from Accumulation, Proc. Ann. Conf. on Tax’n, 2009, at 189.
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Transfer Motives and Tax Policy
October 19, 2022
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
October 19, 2022
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
October 19, 2022
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
October 19, 2022
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
October 19, 2022
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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The Timing of Taxes
October 19, 2022
Alvin C. Warren, Jr., The Timing of Taxes, 39 Nat’l. Tax J. 499 (1986).