In estate tax debate, this narrative trumps facts

Professor Goldburn P. Maynard Jr. explores the battle over the estate tax using social psychology.

Using social psychology, Professor Goldburn P. Maynard Jr. argues that in the battle over the estate tax, the narrative of the capable, smart and hardworking entrepreneur, however misleading, has trumped the facts and become so entrenched that it cannot be ignored.

Professor Maynard explores this idea in his new article, Perpetuating Inequality by Taxing Wealth, published in the May 2016 issue of the Fordham University Law Review.

The article is part of a symposium, We are What We Tax. The symposium tries to get beyond a narrow economic conception of taxation by treating it as a creative component of a nation’s cultures, values and institutions.