ABSTRACT

The core of the book consists of a selection of papers presented at an international workshop where researchers from a variety of fields and countries discussed the connections between inherited wealth, justice and equality. The volume is complemented by a few other papers commissioned by the editors. The contributions cover historical, political, philosophical, sociological and economic aspects.

chapter 1|16 pages

The debates about inherited wealth and its taxation

An introductory essay
ByJohn Cunliffe, Guido Erreygers, Andrew Reeve

chapter 3|15 pages

Inheritance and bequest in Lockean rights theory

ByRobert Lamb

chapter 4|16 pages

Equal inheritance and equal shares

A reconsideration of some nineteenth-century reform proposals
ByJohn Cunliffe, Guido Erreygers

chapter 5|11 pages

Are we still modern?

Inheritance law and the broken promise of the Enlightenment
ByJens Beckert

chapter 6|17 pages

Entailed citizenship

ByAyelet Shachar, Ran Hirschl

chapter 7|21 pages

Equal inheritance

An anti-perfectionist view
ByMatthew Clayton

chapter 8|22 pages

Favouring wealth intergenerational mobility by increasing the inheritance tax

Putting the case for France
ByLuc Arrondel, André Masson

chapter 10|19 pages

The economics of wealth transfer taxation

ByHelmuth Cremer, Pierre Pestieau

chapter 12|20 pages

From trustees to wealth managers

ByBrooke Harrington

chapter 13|18 pages

To give or not to give?

Inter vivos gifts of mobile property and donor profile before and after the 2004 Flemish Gift Tax Reform
ByCarine Smolders