July 26, 2016 — Pepperdine Law professor Paul L. Caron‘s recently published article, “The One Hundredth Anniversary of the Federal Estate Tax: It’s Time to Renew Our Vows,” 57 B.C. L. Rev. 823 (2016) (SSRN), has received an excellent review by Jeffrey Cooper (Quinnipiac) in JOTWELL (The Journal of Things We Like (Lots)). JOTWELL is the leading faculty-edited journal of review of law faculty scholarship.
From “Estate Tax of our Youth”:
In sum, Caron contends, the America of 2016 looks similar to that of 1916 in numerous key ways. We are a nation at war in need of revenue, and inequalities of growth and income have risen to alarming levels. In 2016 as in 1916, the estate tax offers at least a partial solution to all of these ills. Although the estate tax seemingly has gone out of vogue with many politicians and policymakers, Caron urges us to rediscover the love we once felt for her. Caron’s work is a pithy tour through of a century’s worth of economic history and estate tax policy. I recommend it highly.
The complete article may be found at trustest.jotwell.com.