This article will not review the philosophical arguments about the legitimacy of unearned wealth versus the right of a person to give as she pleases with her own accumulation. Rather, it will focus on a view of the tax not yet explored to any great extent in legal and political circles, but supported by recent economic research, and to argue, if not against the tax itself, at least against the progressive nature of the tax.
"Rethinking the Progressive Estate and Gift Tax,"
Akron Tax Journal: Vol. 15
, Article 2.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol15/iss1/2