In general, people of modest wealth cannot easily afford to give up significant amounts of wealth during lifetime to achieve estate planning goals, although the lifetime transfer of wealth is one of the most useful techniques for reducing taxes. Individuals of modest wealth face a real tension...

Law reform advocates should be strategic in deploying tax tropes. Through an examination of five common tax phrases—the “nanny tax,” “death tax,” “soda tax,” “Black tax,” and “pink tax”—this Article demonstrates that tax rhetoric is more likely to influence law when used...

The global COVID-19 pandemic has highlighted the need to plan for death, including the transmission of property through a valid will. Surprisingly little is known, however, about when people tend to make wills, how they go about doing so, and whether those practices vary from jurisdiction to...

These three charts provide a visual overview of the statutory frameworks for the gift, estate and generation-skipping transfers taxes. These charts are designed for students, professionals and experienced scholars alike -- anyone who needs a quick reference sheet will find them helpful....

This article briefly reviews the 10 articles related to estate and gift taxation that were most-frequently downloaded from the Social Science Research Network in 2010. They are: (1) Paul L. Caron, Jennifer M. Kowal and Katherine Pratt, "Pursuing a Tax LLM Degree: Why and When?" (2) Paul L....

George Steinbrenner was a lucky man. The longtime owner of the New York Yankees died on July 13, 2010, during the current one-year hiatus in the federal estate tax. The man whose management style earned him the nickname ‘‘The Boss'' may have pulled off the greatest play in baseball history....

Pornography cannot be classified as good or bad on the basis of the sex of the featured participants. This article criticizes Professor Jeffrey Sherman's claim that gay male pornography, unlike heterosexual pornography, provides the consumer with a necessary component to a 'flourishing life,'...