Just inheritance taxation

Philosophy Compass 13 (4):e12491 (2018)
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Abstract

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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References found in this work

Equality and equal opportunity for welfare.Richard J. Arneson - 1989 - Philosophical Studies 56 (1):77 - 93.
An essay on rights.Hillel Steiner - 1994 - Oxford, UK ;: Blackwell.
Sovereign Virtue: The Theory and Practice of Equality.R. M. Dworkin - 2002 - Philosophical Quarterly 52 (208):377-389.
Why Not Socialism?Gerald Allan Cohen - 2009 - Princeton University Press.

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