Margaret Ryznar has posted The Odd Couple: The Estate Tax and Family Law, Louisiana Law Review (forthcoming) on SSRN. Here is the abstract:
Although the estate tax is dynamic and frequently the center of tax policy debates, the right to inherit in the United States and many other countries is well-established. In the United States, inheritance rights are deeply rooted in the law. There also have been many economic arguments offered to support inheritance rights, often hinged on the positive incentives created by inheritance. However, there is another important reason for inheritance that this Article considers—the family.
