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Family Values, Inheritance Law, and Inheritance Taxation

Alstott, Anne
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Faculty Scholarship Series
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Abstract
Thomas Nagel's essay provides a clear, thoughtful, and useful analysis of some of the values at stake in political, legal, and academic debates over inheritance taxation. In this Commentary, I want to focus on just one of the normative commitments that Nagel identifies, quite correctly, as at stake in U.S. discussions of estate tax reform.
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http://hdl.handle.net/20.500.13051/2340