Who Wants to Repeal the Estate Tax?

A new paper suggests that among legislators, it’s the wealthy:

We relate legislators’ financial assets to their roll call voting on, and cosponsorship of, legislation to permanently repeal or significantly reduce the Estate Tax in the 109th Congress. Even after accounting for legislators’ party affiliations, their global opinions about taxation, and their constituents’ opinions about the Estate Tax, together with other confounding factors, we find that wealthier legislators were more likely to vote for and cosponsor bills to reduce and repeal the Estate Tax.



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