"Closing the Tax Gap: The Estate Tax Non-Gap: Why Repeal a 'Voluntary Tax?", by Paul L. Caron and James R. Repetti, 20 Stan. L. & Pol'y Rev 153, 2009

This article states that, despite arguments to the contrary, the evidence shows that the estate tax is clearly not voluntary today and that it imposes a significant burden on even the largest estates.


Note: This article can be accessed through Lexis/Nexis.