"Starting in the mid-19th Century, public officials, reformers, journalists, and other elites often referred to “the labor question” or “the labor problem”. The labor question was rooted in the system of wage labor that spread throughout much of Europe and its colonies and produced...

The adoption of mildly progressive taxation by the New Zealand government in the early 2000s meant that it became more attractive for parents to channel income to their children via trusts. This development led to the passage of the Taxation (Beneficiary Income of Minors, Services-Related...

The American historical profession has in recent years witnessed a significant revival of two subfields that were once thought to be nearly dead. Both intellectual history and what is often referred to today as the history of capitalism are flourishing. In some cases, the two fields have...

In Estate of Black, because the Tax Court held the Blacks' transfers fell within the bona fide sales exception of section 2036, they were successful at avoiding the application of the provision. Thus, they were able to obtain valuation discounts for their transfers of property (mostly marketable...