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February 15, 2013

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Adam Chodorow

Zombies pose not only a physical threat, but also a fiscal one. The government will need to raise signficant funds to protect the living, while much of the taxpaying public will be dead or undead. It is of critical importance that the government consider whether those who have become zombies should be considered dead for estate tax purposes and how the income tax might apply to zombies. To that end, I offer up Death and Taxes and Zombies, available at http://ssrn.com/abstact=2045255.

Ediberto Roman

Thank you Adam! I agree that you raise a vexing issue---how do we count them for tax and other purposes, such as the census? I worry they will be used as another basis to curb immigration reform efforts. While they may have been among us, as arguably new beings, they may now be considered unwanted new residents amongst us?

For whatever, its worth, my wife is convinced my next book will draw parallels between the Zombie fad and immigration reform. I think she is on to something. Any and all suggested titles are more than welcome.

Peace (or shall I say: Rest in Peace?).

ER

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