Just inheritance taxation | Zendy

Pedersen Jørgen | Zendy

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Just inheritance taxation

Author(s) -

Pedersen Jørgen

Publication year - 2018

Publication title -

philosophy compass

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.973

H-Index - 25

ISSN - 1747-9991

DOI - 10.1111/phc3.12491

Subject(s) - inheritance (genetic algorithm) , inheritance tax , key (lock) , point (geometry) , epistemology , positive economics , law and economics , sociology , economics , political science , law , computer science , philosophy , international taxation , tax reform , mathematics , genetics , biology , computer security , geometry , gene

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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