Birney, Mayling; Graetz, Michael J.; Shapiro, Ian - In: National Tax Journal 59 (2006) 3, pp. 439-61
We examine the recent battle for federal estate tax repeal in order better to understand the role of public opinion in enacting legislation, particularly regarding low salience issues. Our analyses of the polling data show how the contours of public opinion were strategically used in the policy...
