Latest and greatest, albeit technical, is "Does Atlas Shrug? The Economic Consequences of Taxing the Rich" edited by Joel Slemrod -- a collection of papers, and "Rethinking Estate and Gift Taxation", by Slemrod and William Gale (Brookings Institution Press, 2001). Slemrod's shop is www.otpr.org He received the "Ig Noble Prize" for his paper showing that people's date of death was influenced by taxes. Unlike some people, he has a great sense of humor and was delighted to receive the prize; he traveled to accept it, and reports it on his own web site. There is also a book by Edward McCaffrey, a law professor, slamming the tax on purportedly liberal grounds.
Also check CTJ www.ctj.org, and Center on Budget and Policy Priorities www.cbpp.org for papers and data.
mbs
-----Original Message----- From: owner-lbo-talk at lists.panix.com [mailto:owner-lbo-talk at lists.panix.com]On Behalf Of C. G. Estabrook Sent: Thursday, April 18, 2002 12:29 AM To: lbo-talk Subject: inheritance tax
I'd like bibliography, information, and/or guidance on inheritance tax. House Resolution 2143 apparently makes permanent the repeal of the estate tax. Is it the case that, under the cover of concern for family farmers and small business owners, a massive windfall for the wealthy has been engineered? Would it be easy to craft legislation that would protect family farms and small business owners without paying off the rich? Thanks. --CGE