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- Title
Artful Imbalance: HOW THE US TAX CODE AND STATE TRUST LAWS ENABLE THE GROWTH OF INEQUALITY THROUGH HIGH-VALUE ART COLLECTIONS.
- Authors
Strauss, Mimi
- Abstract
The article focuses on how the combination of the U.S. tax code and state trust laws facilitates the growth of economic inequality, particularly through the ownership and circulation of high-value art collections. It examines how wealthy individuals, both domestic and international, exploit legal loopholes and offshore accounts to evade taxes, launder money, and avoid scrutiny, thereby exacerbating wealth disparities.
- Subjects
UNITED States; INTERNAL revenue law; EQUALITY; RICH people; MONEY laundering
- Publication
Brooklyn Law Review, 2024, Vol 89, Issue 2, p681
- ISSN
0007-2362
- Publication type
Article