Review of Reviews: “Afterlife of the Death Tax,” Ind. L. J. (forthcoming)

Throughout the years, there have been many proposed solutions to the estate tax; from increasing it to eliminating it. In this article, Professor  Samuel D. Brunson advocates for the elimination of the estate tax and proposes to replace it with an inheritance tax. He acknowledges that while the tax was meant to raise revenues for the government and eliminate the concentration of wealth in America, it hasn’t accomplished this purpose. So, he suggests that the tax would better