Many venerable norms in inheritance law were designed to prevent forgery. Most prominently, since 1837, the Wills Act … transfer-on-death deeds. This Article offers a fresh look at inheritance-related forgery. Cutting against the conventional …, and life insurance beneficiary designations are illegitimate. The Article then argues that the persistence of inheritance …

estate and inheritance taxes both largely fall on heirs, inheritance taxes are more self-evidently “silver spoon taxes” and …

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …

proposes replacing the estate tax with an inheritance tax. Heirs receiving lifetime inheritances greater than $2.3 would … 5 percent of the estate tax rate for an heir is accounted for by her inheritance tax rate, and vice versa, and each tax …

We examine the relationship between inheritance rules and voter turnout. Inheritance rules are measured by entailed … farms in South Tyrol: land properties whose inheritance is regulated by a law similar to the right of primogeniture. Using …