Articles

Through the Looking Glass: The Politics of Estate Tax Reform

Edward J. McCaffery, University of Southern California;California Institute of Tecnology

Abstract

This brief article summarizes an argument that the estate tax reform or repeal debate has always been about money: not the government’s money from the tax, which is modest at best, but the politicians money from campaign contributions elicited to retain or repeal the tax. The article uses that theory to predict likely short term legislative developments.

Suggested Citation

Edward J. McCaffery. "Through the Looking Glass: The Politics of Estate Tax Reform" ACTEC Journal (forthcoming) (2009).
Available at: http://works.bepress.com/edward_mccaffery/21