The Death of the "Death Tax"?: An Introduction

Deborah A. Geier, Cleveland State University


This article considers the possible repeal of the estate tax. This symposium would not be taking place if the repeal of the estate tax were not a serious political possibility, and it would not likely be a serious political possibility if many middle-class taxpayers earning the median household income of about $40,000 to $50,000 per year did not support outright repeal, rather than much-needed reform.