Article on the Maintenance of Federal Estate Tax

Richard Gershon recently published an Article entitled, The Socio-Economics of the Federal Estate Tax: Why Do So Many People Hate (or Love) This Centenarian?, 49 Akron L. Rev. (No. 2) (2015). Provided below is an abstract of the Article:

The federal estate tax has faced many detractors during its almost 100 years of existence. While the tax affects only a very small percentage of estates, many have called for its repeal. This Essay discusses the socio-economic reasons why the estate tax should be maintained. The tax is an important source of revenue, and it helps to rectify the growing issue of wealth and income inequality in the United States.