Just inheritance taxation
Bibliographic Data
| ID | 4079458 |
|---|---|
| Authors | J Pedersen (0000-0003-0903-5966, University of Bergen, corresponding author) |
| Year | 2018 |
| Volume | 13 |
| Issue | 4 |
| Publication date | 2018-04-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Philosophy Compass (JOURNAL) |
| Journal identifiers | ISSN: 1747-9991 • E-ISSN: 1747-9991 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/phc3.12491 |
| OpenAlex | W2970502299 |
| Language | EN |
| Citations received | 5 |
| References cited | 31 |
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
Biology · Computer security · Economics · Epistemology · Inheritance tax · International taxation · Law and economics · Political science · Positive economics · Sociology · Tax reform · American Constitutional Law and Politics · Computer Science · Law · Legal and Constitutional Studies · Legal principles and applications · Mathematics · Philosophy · Genetics
A Theory of Property
The Origins of Universal Grants
Family Values
Capital in the Twenty-First Century
Self-Ownership and Equality
Libertarianism without Inequality
The Principles of Political Economy
Equality and equal opportunity for welfare
Against Rawlsian Equality of Opportunity
Utilitarianism and on Liberty
Sovereign Virtue
Philosophy and Public Affairs
The Myth of Ownership
One Kiss Too Many? Giving, Luck Egalitarianism and Other-affecting Choice
What (if Anything) is Wrong with Inheritance Tax
J. S. Mill on the Income Tax Exemption and Inheritance Taxes
Just wealth transfer taxation
Two treatises of government
The Political Liberal Case Against the Estate Tax
Death by a Thousand Cuts
The Debates on Eugenio Rignano's Inheritance Tax Proposals
The Social Significance of the Inheritance Tax
| Unique citing works | 5 |
|---|---|
| Citations per year | 1 |
| Citation span | 2021 - 2026 (6) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 5 |