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Inheritance and Hypothetical Insurance

In Wil Waluchow & Stefan Sciaraffa (eds.), The Legacy of Ronald Dworkin. New York, NY: Oxford University Press USA (2016)

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  1. Limiting lifetime inheritances and gifts.Ingrid Robeyns - forthcoming - Politics, Philosophy and Economics.
    This paper provides a defence of a lifetime limit on how much a person can receive in the form of gifts and inheritances, that is, a person's accessions. I argue that any accessions above that limit should be taxed at a rate of 100%. The analysis shows how this proposal can bring into equilibrium the core values and other goals at stake in the design of taxation on inheritances and gifts. To counter the low level of support for inheritance taxation (...)
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  • Just inheritance taxation.Jørgen Pedersen - 2018 - Philosophy Compass 13 (4):e12491.
    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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