文章基本信息

标题：Does the Death Tax Deserve the Death Penalty - An Overview of the Major Arguments for Repeal of Federal Wealth-Transfer Taxes
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作者：Schmalbeck, Richard
期刊名称：Cleveland State Law Review
印刷版ISSN：0009-8876
出版年度：2000
卷号：48
期号：4
页码：750
出版社：Cleveland State University
摘要：President Bush campaigned on a platform calling for repeal of the federal estate, gift, and generation-skipping transfer taxes, and, within his first month in office, introduced a bill that would accomplish that result. Whether or not these taxes are repealed this year, however, the debate over them will not immediately end. In the spirit of that on-going debate, I offer this essay considering the major arguments that have been made by advocates of repeal. Although I will focus mostly on those arguments in opposition to the existing system, I will begin with a brief description of the federal wealth transfer taxes, followed by an even more brief affirmative defense of these taxes. These preliminary sections are simply to set forth background facts, and a basic, prima facie case, so that the comments on the arguments for repeal will not reside in a complete vacuum.
关键词：Federal estate tax; federal wealth transfer taxes; federal gift tax; federal generation-skipping transfer taxes; repeal of federal estate tax; repeal of federal gift tax