favourable to claimants in the inheritance context. Focusing on two recent English Court of Appeal decisions, Suggitt v Suggitt …

heavily, there is much to suggest a more effective inheritance tax. To this end, the extensive tax exemptions for company …

unexpected inheritance towards consumption. To achieve this objective, we use microdata collected by the Bank of Italy in a …

States and many other countries is well-established. In the United States, inheritance rights are deeply rooted in the law …. There also have been many economic arguments offered to support inheritance rights, often hinged on the positive incentives … created by inheritance. However, there is another important reason for inheritance that this Article considers — the family …