Boston College/ACTEC Symposium Today On The Centennial Of The Estate Tax: Perspectives And Recommendations

The Boston College Law Review and The American College of Trust and Estate Counsel are hosting a symposium today on The Centennial of the Estate Tax: Perspectives and Recommendations:

Keynote Address:  Michael Graetz (Columbia), Death Taxes and Politics

Panel #1:  Is It Desirable to Tax the Gratuitous Transfer of Wealth During Life or at Death?

• Jennifer Bird-Pollan (Kentucky), Why Tax Wealth Transfers?, 57 B.C. L. Rev. ___ (2016)
• Paul Caron (Pepperdine), The One Hundredth Anniversary of the Federal Estate Tax: It's Time to Renew Our Vows, 57 B.C. L. Rev. ___ (2016)
• David Joulfaian (U.S. Treasury Department, Office of Tax Analysis), The Behavioral Effects of the Estate Tax, 57 B.C. L. Rev. ___ (2016)
• Moderator & Commentator:  James Repetti (Boston College)

Panel #2:  Could Alternatives Other Than an Estate and Gift Tax Better Address Problems Associated with Wealth Concentration?

• David Duff (British Columbia), Are There Alternatives to an Estate Tax?, 57 B.C. L. Rev. ___ (2016)
• Miranda Perry Fleischer (San Diego), Dynastic Wealth And An Accessions Tax, 57 B.C. L. Rev. ___ (2016)
• David Shakow (Pennsylvania), Why Have a Wealth Tax?, 57 B.C. L. Rev. ___ (2016)
• Moderator & Commentator:  Ray Madoff (Boston College)

Panel #3:  What Improvements Could Be Made to the Existing Estate and Gift Tax System?

• Joseph Dodge (Florida State), Taxing Delayed Transfers Under The Federal Wealth Transfer Taxes, 57 B.C. L. Rev. ___ (2016)
• Wendy Gerzog (Baltimore), Toward a Reality Based Estate Tax, 57 B.C. L. Rev. ___ (2016)
• Kerry Ryan (St. Louis), A Positive Account of Marital Sharing of Transfer Tax Exemptions, 57 B.C. L. Rev. ___ (2016)
• Moderator & Commentator:  Bridget Crawford (Pace)

Update:  Michael Graetz's keynote address (photo credit:  Jennifer Bird-Pollan):