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- W2270608790 abstract "The federal estate tax has been on books for nearly 90 years. Although it raises relatively little revenue and affects only richest one or two percent of population, estate tax has traditionally been viewed by its supporters as an emblem of American commitment to progressive taxation and equal opportunity. Yet in recent years estate tax has become widely unpopular, and in 2001 Congress voted to repeal it, albeit only in 2010 and only for one year. Professors Michael Graetz and Ian Shapiro have written an important new book about campaign for estate tax repeal and its implications for ongoing debate over federal tax reform. Graetz and Shapiro pose three central questions: (1) How did estate tax become so unpopular? (2) Why was there no organized and effective resistance to campaign for repeal? (3) How did groups opposed to estate tax manage to remain united, despite internal tensions, in holding out for complete repeal rather than settling for a pragmatic compromise? In exploring these questions, Graetz and Shapiro, drawing on their backgrounds in tax policy and political science, have undertaken a major research project, including interviews with many of key players. The result is a fascinating glimpse into workings of American politics in the age of polls, sound bites, think tanks, highly organized membership organizations, and single-issue coalitions." @default.
- W2270608790 created "2016-06-24" @default.
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- W2270608790 date "2008-08-22" @default.
- W2270608790 modified "2023-09-23" @default.
- W2270608790 title "Review of Graetz & Shapiro, Death by a Thousand Cuts: The Fight Over Taxing Inherited Wealth" @default.
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