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Chodorow blogs on “Death and Taxes and Zombies”
recently was a guest blogger on
Law and the Multiverse: Superheroes,
supervillains, and the law, a blog devoted to the hypothetical legal ramifications of comic book tropes, characters, and powers.
Chodorow’s post, “
Death and Taxes and Zombies
,” is excerpted from his forthcoming article of the same name in the
Iowa Law Review
“The U.S. stands on the brink of financial disaster, and Congress has done nothing but bicker,” Chodorow states in the blog. “Of course, I refer to the coming day when the undead walk the earth, feasting on the living.
“A zombie apocalypse will create an urgent need for significant government revenues to protect the living, while at the same time rendering a large portion of the taxpaying public dead or undead,” Chdorow writes. “The government’s failure to anticipate or plan for this eventuality could cripple its ability to respond effectively. The time to prepare is now, before panic sets in, and it is too late. This post begins this critical task by considering whether someone who becomes a zombie should be considered dead for estate tax purposes.”
You can read the entire Iowa Law Review article
Chodorow’s research and teaching interests lie in tax, administrative and regulatory law. He teaches a variety of tax courses, as well as Law and the Regulatory State. His research focuses on religious taxation and a variety of contemporary tax issues, such as the taxability of virtual income.