This article examines the distribution of wealth and theories justifying both the acquisition of great wealth and limitations on it. Discusses the estate tax, its economic effects and effectiveness in equalizing the distribution of wealth. Concludes that it has been very ineffective and that...

In the early 1990s, tax-foreclosed homes represented a large portion of the abandoned property in many decaying neighborhoods of Atlanta. Part of the cause of this problem was a deficient non-judicial tax foreclosure system that required burdensome notice and a long redemption period. This...