Block, Walter - In: Journal of Entrepreneurship and Public Policy 1 (2012) 2, pp. 159-165
for inheritance taxation. This is made by many, but the author focuses on James Buchanan's contribution to this support … quote widely from the adherents of inheritance taxes, and then to show the flaws in the cases they offer in support of this … system. Findings – The finding is that none of the arguments offered on behalf of inheritance taxation have been shown to be …