By Anna M. Sewell. 114 Penn St. L. Rev. 1067 The sinful nature of humankind is not a danger often discussed in American government textbooks. In fact, such reflections are typically reserved for the pulpit. Nonetheless, at Calvary Chapel Christian School (“CCCS”), high school students are exposed to this language in their government book, they [...]
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Individuals and Inheritance Taxes: A Praxeological Examination of Pennsylvania’s Inheritance Tax
April 19, 2010By Timothy J. Witt. 114 Penn St. L. Rev. 1105 Much has been written regarding the economic effects of the federal estate tax, but relatively little has been published about state inheritance taxes and their economic consequences. Additionally, what has beenwritten has not been addressed primarily to a legal audience. The legal literature discussing the [...]