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  1. Warum wir eine Erbschaftssteuer brauchen: Eine philosophische Verteidigung.Marcel Twele - 2023 - De Gruyter.
    In der vorliegenden Arbeit wird eine normative Analyse und Verteidigung der Erbschaftssteuer unternommen. Zunächst wird eine egalitaristische Argumentation für die Steuer entfaltet. Aufgrund ihrer progressiven Struktur ist die Erbschaftssteuer ein geeignetes Instrument, um der wachsenden ökonomischen Ungleichheit entgegenzuwirken und letztlich verschiedene egalitäre Ideale (politische Gleichheit, Chancengleicheit etc.) zu befördern. Anschließend wird untersucht, wie aus normativer Perspektive zu beurteilen ist, dass der Erblasser bei Erhebung der Steuer nicht mehr lebt. Die restliche Arbeit besteht in einer Auseinandersetzung mit den wichtigsten Einwänden gegen (...)
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  • What Libertarians (Should) Think About Inheritance Taxation.Marcel Twele - 2023 - Res Publica 29 (1):89-110.
    Recently, there has been an effort to make libertarianism compatible with a redistributive inheritance tax: When the tax is levied, the taxpayer in question is already dead and as such she cannot be a bearer of rights. The state is therefore allowed to redistribute the (value of) the estate according to some distributive principle. I consider (and finally dismiss) four successive arguments, each concluding that the state is allowed to use the estate for redistributive purposes. I show that neither of (...)
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  • Hierarchies of connection: on the inheritance argument for slavery reparations.Jonathan Stanhope - 2021 - Jurisprudence 12 (2):200-225.
    I reconsider and enhance a somewhat neglected argument within the domains of reparations for slavery and black reparations. That argument is for compensating present-day descendants of enslaved per...
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  • Just inheritance taxation.Jørgen Pedersen - 2018 - Philosophy Compass 13 (4):e12491.
    This article provides a survey of key topics on just inheritance taxation. It does so by first presenting the main arguments in the debate. Here, I distinguish between arguments in the academic literature and the various arguments which have proven important in the public debate. Secondly, I outline four influential proposals when it comes to how inheritance should be taxed. Finally, I examine a recent controversy and point towards a number of themes that have not been sufficiently discussed.
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  • Justice and Taxation.Daniel Halliday - 2013 - Philosophy Compass 8 (12):1111-1122.
    This article provides a survey of various topics in which questions about taxation feature alongside questions about justice. It seeks to argue mainly that taxation is a rather fragmentary domain of inquiry about which it is hard to envisage the development of views about what justice requires with respect to tax policy in general. Guided by this idea, the article attempts to highlight some aspects of taxation whose connection with justice has been under-explored by philosophers, as well as to acquaint (...)
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  • Capital on the moral continuum: the UK, Sweden, and the taxation of inherited wealth.Martin Eriksson, Asa Gunnarsson & Ann Mumford - 2020 - Intergenerational Justice Review 6 (2).
    In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK. The research for this article is part of the FairTax EU project, which is funded by the European Union’s Horizon 2020 (...)
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