Abstract
The anti-'death tax' movement is the starting point for contemporary discussions of inheritance taxation. The political rhetoric surrounding calls for its repeal typically is met with analyses of the extent to which inheritance tax avoidance benefits the wealthy, and arguments that inheritance taxation is fair and 'targeted'. This article suggests that engagement by tax lawyers with sociological theories of economic inheritance has the potential to revive this discourse. A renewed approach to inheritance taxation is of immediate concern to supporters of inheritance taxation in the United Kingdom, who face considerable obstacles posed by the increasing use of United States anti-inheritance tax movement political rhetoric by politicians. Durkheim's consideration of the conjugal family and, more recently, Beckert's sociology of inheritance are submitted as analyses that, amongst others, have particular potential. Such engagement also has the potential to revive the interest of sociologists in inheritance taxation, memorably described by MacNamee and Miller as a sociological lacuna.
Keywords No keywords specified (fix it)
Categories (categorize this paper)
Options
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

PhilArchive copy


Upload a copy of this paper     Check publisher's policy     Papers currently archived: 57,077
External links

Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library

References found in this work BETA

No references found.

Add more references

Citations of this work BETA

No citations found.

Add more citations

Similar books and articles

Inheritance Systems.Ehud Lamm - 2012 - The Stanford Encyclopedia of Philosophy (Spring 2012 Edition).
Can Darwinian Inheritance Be Extended From Biology to Epistemology?Carla E. Kary - 1982 - PSA: Proceedings of the Biennial Meeting of the Philosophy of Science Association 1982:356 - 369.
Is Symbolic Inheritance Similar to Genetic Inheritance?Luc Steels - 2007 - Behavioral and Brain Sciences 30 (4):376-377.

Analytics

Added to PP index
2009-01-28

Total views
19 ( #537,498 of 2,411,246 )

Recent downloads (6 months)
1 ( #538,938 of 2,411,246 )

How can I increase my downloads?

Downloads

My notes