The Growing Debate Over Elizabeth Warren’s Wealth Tax | The New Yorker

The New Yorker has published an article that examines Elizabeth Warren's proposal for an annual wealth tax. The New Yorker article begins as follows: As Senator Elizabeth Warren prepares for Thursday’s Democratic debate, in Houston, she is the first viable contender for the Presidency in decades to have proposed a direct tax on wealth. In … Continue reading The Growing Debate Over Elizabeth Warren’s Wealth Tax | The New Yorker

Ambrosio, How IRS Guidance Makes it impossible to Comply with Section 2801 in 2 Hours or Less, The Value Examiner, p. 35, Jul-Aug 2019

Fabio Ambrosio, Central Washington University, has made available for download his article, “How IRS Guidance Makes it impossible to Comply with Section 2801 in 2 Hours or Less,” which was published in The Value Examiner, p. 35, Jul-Aug 2019. The Abstract is as follows: In 2008 Congress added Section 2801 to the Internal Revenue Code. This … Continue reading Ambrosio, How IRS Guidance Makes it impossible to Comply with Section 2801 in 2 Hours or Less, The Value Examiner, p. 35, Jul-Aug 2019

Hemel, Taxing Wealth in an Uncertain World, National Tax Association 49th Annual Spring Symposium, Washington, DC (May 17, 2019)

Daniel Hemel, University of Chicago Law School, has made available for download his paper, Taxing Wealth in an Uncertain World, presented at the National Tax Association 49th Annual Spring Symposium, Washington, DC (May 17, 2019). The Abstract is as follows: An annual wealth tax, a mark-to-market income tax, and a retrospective capital gains tax are … Continue reading Hemel, Taxing Wealth in an Uncertain World, National Tax Association 49th Annual Spring Symposium, Washington, DC (May 17, 2019)

The Federal Estate Tax: History, Law, and David Joulfaian: The Federal Estate Tax: History, Law, and Economics (The MIT Press) (Sept. 10, 2019).

David Joulfaian, Financial Economist at the U.S. Department of the Treasury and Adjunct Professor of Economics at Georgetown University, has published his book, via MIT Press, The Federal Estate Tax: History, Law, and Economics. The description, on Amazon.com, is as follows: A comprehensive and accessible account of the U.S. estate tax, examining its history and … Continue reading The Federal Estate Tax: History, Law, and David Joulfaian: The Federal Estate Tax: History, Law, and Economics (The MIT Press) (Sept. 10, 2019).

Estate of Jones, TC Memo 2019-101: Valuation of Limited Partnership Interests for Gift Tax Purposes(Aug. 19, 2019)

In Estate of Jones, TC Memo 2019-101, the Tax Court addressed the valuation of various limited partnership interests for gift tax purposes. The opinion summarized the approaches considered as follows: Three generally accepted approaches are used to value equity interests in closely held businesses: the income approach, the market approach, and the asset- based approach. … Continue reading Estate of Jones, TC Memo 2019-101: Valuation of Limited Partnership Interests for Gift Tax Purposes(Aug. 19, 2019)

David Gamage: Five Key Research Findings on Wealth Taxation for the Super Rich

David Gamage, Indiana University Maurer School of Law, has made available for download his article, Five Key Research Findings on Wealth Taxation for the Super Rich. The Abstract is as follows: This essay summarizes five key findings from the author’s in-progress research evaluating the potential of wealth tax reform proposals for taxing the super rich. … Continue reading David Gamage: Five Key Research Findings on Wealth Taxation for the Super Rich

Johnson, The Estate Tax Gap

Calvin H. Johnson, University of Texas at Austin School of Law, has made available for download his article, "The Estate Tax Gap," published in Tax Notes. The Abstract is as follows: The Internal Revenue Code provides that all property transferred by reason of death shall be included in the gross estate whether the property is … Continue reading Johnson, The Estate Tax Gap