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Why is the inheritance tax so controversial?

Abstract:

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 ...

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Publication status:
Published
Peer review status:
Peer reviewed
Version:
Publisher's version

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Institution:
Max-Planck-Institute for the Study of Societies
Department:
Sociology
Series:
The social contract revisited
Publication date:
2008
URN:
uuid:505947fd-1948-4b20-8e71-2ce7c5c42db9
Local pid:
ora:7726
Language:
English
Keywords:
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