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63 Tax L. Rev. [i] (2009-2010)

handle is hein.journals/taxlr63 and id is 1 raw text is: TAX LAW REVIEW Volume 63 Fall 2009 Number 1 SYMPOSIUM ON WEALTH TRANSFER TAXATION FOREWORD ......................................................... Vll WHAT SHOULD SOCIETY EXPECT FROM HEIRS? THE CASE FOR A COMPREHENSIVE INHERITANCE TAX ................................. Lily L. Batchelder LIBERAL DEMOCRACY AND HEREDITARY INEQUALITY .......................... Thomas Nagel COMMENTARY FAMILY VALUES, INHERITANCE LAW, AND INHERITANCE TAXATION .......................... Anne L. Alstott ECONOMICS OF ESTATE TAXATION: REVIEW OF THEORY AND EVIDENCE ............ Wojciech Kopczuk 1 113 123 139 ON THE TAXATION OF PRIVATE TRANSFERS ........... Louis Kaplow 159 TAXING INHERITANCES, TAXING ESTATES ........ James R. Hines, Jr. 189 COMMENTARY REPLACING THE ESTATE TAX WITH AN INHERITANCE TAX: A RE-EXAMINATION .......... David Joulfaian WEALTH TRANSFER TAXES: BENEFITS, BURDENS, AND BASES..................... Michael Udell 209 215 FROM DAHOMEY TO LONDON To DC: MARKETING WEALTH WITH THE PROPOSAL FOR A COMPREHENSIVE INHERITANCE TAX ................................. COMMENTARY TAX REVOLTS, PREGNANCY ENVY, RACE, AND THE DEATH TAX ............................. Ann Mumford 221 Dalton Conley 261 Imaged with the Permission of N.Y.U. Tax Law Review