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Estates; gifts

- eg, estate and gift duties; inheritance taxes

- see also Assets; Older people; Savings

Associate Professor Miranda Stewart Statement of Reform Priorities
Miranda Stewart (September 2011).  Miranda Stewart's statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

Why we should put an inheritance tax back into the spotlight
Frank Stilwell, The Conversation (28 June 2011).  An opinion piece on the efficacy and viability of an inheritance tax in Australia.

Death duty resurrection
Mark Carnegie, Business Spectator (1 October 2010).  Commentary piece: An inheritance tax deserves a rational discussion at the tax summit as it's simply unfair that ‘Australia’s luckiest sperm club' lives tax free, while the rest of us pay up to 50 cents in the dollar.