Show Less
You do not have access to this content

Tax Tyranny

Pascal Salin

Tax Tyranny does not aim to give a description of existing tax systems, rather it provides readers with the intellectual instruments which enable them to understand the role of taxation in the workings of economic systems and to evaluate the fairness of taxes.
Show Summary Details
You do not have access to this content

Chapter 4: Immoral and harmful: inheritance taxes

Pascal Salin

Extract

Inheritance taxes are immoral because they constitute an attack on legitimate property rights. One characteristic of human beings is the fact that they are able to make decisions about activities beyond their own life (for instance, saving resources during their life in order to help their children or charitable institutions after their death). There is no justification for not respecting property rights under the pretext that the owner of a capital died. Inheritance taxes are harmful because they are a specific case of capital taxation (which has been criticized in Chapter 3), but also because they have progressive rates in most countries, which is not justified (as was explained in Chapter 2). Inheritance taxes should be suppressed (as has been achieved in several countries in recent years).

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.


Further information

or login to access all content.