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Just inheritance taxation
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AbstractThis 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.
Title: Just inheritance taxation
Description:
AbstractThis 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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