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DEATH TAX (GRADED)
It has become politically popular in recent years to criticize the estate tax (or, as it has become more commonly known, the death tax). Discuss the original policy basis for the estate tax, and discuss some of the planning techniques used to minimize the impact of the tax on wealth transfers.

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HOME OWNERSHIP (GRADED)
Home ownership is the bedrock of the American Dream. What are the primary tax benefits of home ownership? What are the policy reasons for favorable treatment of home ownership? Are these principles still valid today?