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  • February 2014 (Revised August 2015)
  • Case
  • HBS Case Collection

The Estate Tax Debate

By: Matthew Weinzierl, Katrina Flanagan and Valerie Galinskaya
  • Format:Print
  • | Language:English
  • | Pages:21
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Abstract

Per dollar of revenue, no tax policy generates more sound and fury than the taxation of estates. To supporters, the tax is a break on the concentration of wealth and power and an easy way to fund redistribution. To opponents, the tax is an unjust punishment of the frugal that sacrifices economic growth for short-term interests.
Instructors may also obtain a Teaching Note, written by this case's author, that provides suggestions for using this case effectively in the classroom.

Keywords

Atkinson-Stiglitz; Optimal Capital Taxation; Bequest Motives; Taxation; Family and Family Relationships; Property

Citation

Weinzierl, Matthew, Katrina Flanagan, and Valerie Galinskaya. "The Estate Tax Debate." Harvard Business School Case 714-032, February 2014. (Revised August 2015.)
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About The Author

Matthew C. Weinzierl

Business, Government and the International Economy
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Related Work

    • February 2014 (Revised August 2015)
    • Faculty Research

    The Estate Tax Debate

    By: Matthew Weinzierl, Katrina Flanagan and Valerie Galinskaya
    • November 2015
    • Faculty Research

    The Estate Tax Debate

    By: Matthew C. Weinzierl
Related Work
  • The Estate Tax Debate By: Matthew Weinzierl, Katrina Flanagan and Valerie Galinskaya
  • The Estate Tax Debate By: Matthew C. Weinzierl
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