It’s been a long hiatus. And as inconsistency is the death of any blog, I’m afraid this one might be on life support – if it’s lucky.
It does seem a bit strange to get back on board with a tax and estate planning blog with the following article. After all, estate and tax planning generally concern the mitigation of taxes through legal tools and maximizing returns through capital gains, for example. This article actually suggests that capital gains should be taxed at higher rates than are currently legislated.
This post does not suggest one option or the other, but it is provided to highlight some of the broader social and policy arguments or tensions surrounding the legal tools of tax and estate planning. Inadvertently (for its part, not ours), it even points out the advantages of prudent and thoughtful tax and estate planning or their underlying mechanics.
More posts will follow. The last two or so months of intense work have made a fallow field for thoughts on these subject areas.
Estate Law in Texas 