What are the tax implications of the zombie apocalypse?

Chodorow, a professor at Arizona State University’s Sandra Day O’Connor College of Law, authored the paper “Death and Taxes…and Zombies,” which will appear in a forthcoming issue of the Iowa Law Review. Chodorow notes that, while the CDC is ready for the zombie apocalypse, the United States Congress has shown no such foresight, leaving us to question whether zombies, vampires, and other members of the undead class will have their estates transferred upon undeath or be able to collect income tax. To rectify that oversight, Chodorow looks, in all earnestness, to existing legal precedent.

After laying out the differences between different zombie types — notably the difference between zombies under the power of others and self-motivating zombies — Chodorow examines the various tax implications of zombification. He goes through the various reasons why a zombie may or may not be considered the same person it was prior to death, noting that a person’s transformation into a raving cannibal with no heartbeat might not be enough to consider them legally deceased…