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Death and Taxes and Zombies

The following academic paper was brought to my attention after I tweeted a link to a newspaper report that incorrectly implied that more and more people are being 'hit' by inheritance tax while they are still alive.
This article fills a glaring gap in the academic literature by examining how the estate and income tax laws apply to the undead. Beginning with the critical question of whether the undead should be considered dead for estate tax purposes, the article continues on to address income tax issues the undead are likely to face. In addition to zombies, the article also considers how estate and income tax laws should apply to vampires and ghosts. Given the difficulties identified herein of applying existing tax law to the undead, new legislation may be warranted. However, any new legislation is certain to raise its own set of problems. The point here is not to identify the appropriate approach. Rather, it is to goad Congress and the IRS into action before it is too late.
The paper was inspired by the following perception:
The U.S. stands on the precipice of a financial disaster, and Congress has done nothing but bicker. 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. The government’s failure to anticipate or plan for this eventuality could cripple its ability to respond effectively, putting us all at risk. 
Death and Taxes and Zombies was written by Adam Chodorow of Arizona State University (ASU) - Sandra Day O'Connor College of Law and published July 5, 2012
98 Iowa Law Review 1207 (2013) 

With many thanks to Iain Campbell for the link
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