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Professor David Gamage has published a new paper in the University of Pennsylvania Law Review discussing policies for estate taxation of mega-wealthy families.
In his paper, “Taxing Dynasties,” Gamage and his co-authors analyze proposed tax reforms to prevent estate tax dodging among the super wealthy and find that those reforms would not suffice in curbing intergenerational transmission of vast wealth. The authors also suggest key criteria for transfer-tax reforms that would be successful in preventing estate tax dodging.
To read the full article, visit: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5193668