Perspectives on where our world is heading from a vantage point in Denver, Colorado.
18 June 2007
Gift Tax Reform
Lots of scholarly articles analyse a problem well, but propose solutions that don't do a good job of addressing the problem. But, this recent article on gift tax reform (the poor, but resiliant cousin of the estate tax) is not one of them. It correctly identifies why the gift tax is important, what is wrong with it, and how the biggest problems in the gift tax system can be fixed.