Ryznar, Margaret2021-06-222021-06-22201576 Louisiana Law Review 523https://hdl.handle.net/1805/26154To begin, Part I of this Article examines the estate tax in various societies, both in classic redistributionist societies and in the modem United States. This Part then compares the estate tax to the income tax, analyzing why societies have better tolerated the latter. Part II establishes the link between family law and estate tax law, proposing that any significant changes to the estate tax would require a reimagining of family law.en-USArticle