Why is the inheritance tax so controversial?
Inheritance taxes have rarely ever contributed more than two per cent to the budget of any modern state. Nevertheless, in the twentieth and early twenty-first centuries some of the most vocal conflicts over taxation took place over inheritance taxes. This holds true for the United States as well as for many European countries. In the United States, estate taxation has been a topic of controversial political debate and will remain on the political agenda, at least until a decision has been ...Expand abstract
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- The social contract revisited
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- The Foundation for Law, Justice and Society and Foundation for Law, Justice and Society
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- Published as part of the series 'The Social Contract Revisited'.