Andrew Hayashi, of University of Virginia School of Law, has made available his article, “Stewardship and the Estate Tax,” published in Canopy Forum. The abstract begins as follows:
Estate taxes interfere with the transfer of private property at death, raising questions about stewardship, property and power, what we owe our children, and the meaning of bodily death. In this short essay, I consider the wisdom of estate taxes in theological terms. I conclude that an estate tax can be good tax policy, particularly if it distinguishes between property with a special relationship to the decedent and her beneficiaries, and other property — such as money — that represents only economic power.
Posted by Anthony Tran, Associate Editor, Wealth Strategies Journal