Is Inheritance Legitimate?: Ethical and Economic Aspects of Wealth TransfersGuido Erreygers, Toon Vandevelde Springer Science & Business Media, 1997 M06 19 - 235 páginas On 8 November 1995 we organized the conference Is Inheritance Legitimate? Ethical and Economic Aspects of Wealth Transfers at the University of Antwerp (UFSIA). The conference brought together economists, philosophers and other social scientists to discuss the issues of bequest and inheritance. The conference programme featured five invited contributions; the revised versions of these five papers consitute the core of this book (Chapters 2, 3, 4, 6, and 7). Also included in this book are the written versions of the comments presented by the two discussants (Chapters 5 and 8). We also gave the opportunity to the authors who defended two radically different opinions on bequest and inheritance to comment upon one another's position (Chapters 9 and 10). Chapter 1 serves as an introduction; it situates the debate on inheritance in a broader ethical and economic framework, and summarizes the main points of the book. The conference was organized as part of a research project funded by the Flemish Fonds voor Wetenschap'pelijk Onderzoek (project number G. 0032. 95). Within UFSIA the conference was hosted by the 'Vakgroep Arbeidseconomie' of the Studiecentrum voor Economisch en Sociaal Onderzoek (SESO) and the Centrum voor Ethiek. The secretarial staff of SESO, in particular Annernarie Bunneghem and Linda Teunkens, did an excellent job in organizing the conference. Patricia De Bruyn and Tom Schatteman were extremely helpful in preparing the manuscript for the publisher. Antwerp, January 1997. Guido Erreygers and Toon Vandevelde, Editors CONTENTS Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
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Contenido
Inheritance Taxation Equal Opportunities and the Desire of Immortality | 1 |
Views on Inheritance in the History of Economic Thought | 16 |
Bequests Motives and Models of Inheritance A Survey of the Literature | 54 |
Bequest and Inheritance Empirical Issues and FranceUS Comparison | 89 |
Bequests and Inheritance Taxation A Comment | 126 |
Distributive Justice and Inheritance | 133 |
The Hidden Costs of Inheritance Taxation | 156 |
Nothing Wrong With Unearned Wealth? A Comment on Haslett and BracewellMilnes | 202 |
A Reply to BracewellMilnes | 210 |
Response to David Haslett | 221 |
231 | |
List of Authors | |
Otras ediciones - Ver todas
Is Inheritance Legitimate?: Ethical and Economic Aspects of Wealth Transfers Guido Erreygers,Toon Vandevelde Vista previa limitada - 2013 |
Is Inheritance Legitimate?: Ethical and Economic Aspects of Wealth Transfers Guido Erreygers,Antoon Vandevelde Sin vista previa disponible - 2010 |
Términos y frases comunes
abolishing inheritance accidental bequests altruistic bequests amount ANDRÉ MASSON argument Arrondel assets Barry BRACEWELL-MILNES BECKER Bentham bequeath bequest and inheritance bequest models bequest motive break-up value consumer's surplus consumption costs countervalue death duties distributive justice donor's surplus economists effect equality of opportunity equality of outcome ERREYGERS estate taxation exchange family firms favour fiscal neutrality fiscal policy giving Haslett heirs human capital ibid ideal of distributive income increase individual inequality of spending inheritance quota inheritance tax inter vivos inter vivos transfers John Stuart Mill Laferrère less lifetime Masson and Pestieau Menchik norms owner owner's surplus parents PHILIPPE VAN PARIJS preferences principle producer's surplus rate of discount redistribution relatively result right of bequest Rignano Rignano proposal Saint-Simonians saver's surplus saving in perpetuity savings and investment society subjective rate taxes on saving taxes on spending theory Tomes types of bequests utility value in current welfare