A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Gov

Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed t

This fast-paced book by Yale professors Michael Graetz and Ian Shapiro unravels the following mystery: How is it that the estate tax, which has been on the book