generations, and suggests that inheritance rather than estate tax is better suited to implement the corresponding policy …

This Article examines the nature, origin, and policy soundness of the tort of interference with inheritance. We argue … half the states. But it is deeply problematic from the perspectives of both inheritance law and tort law. It undermines the … core principle of freedom of disposition that undergirds American inheritance law. It invites circumvention of principled …

In this article, the author discusses the Belgian succession law and inheritance tax system. The author hightlights the …

domination. Two factors played critical roles. First, the Islamic inheritance system, by raising the costs of dissolving a … inheritance systems facilitated large and durable partnerships by reducing the likelihood of premature dissolution. The upshot is …

Equality of opportunity is understood to be one of the bedrock principles supporting the taxation of inheritance. The … equalization. This Essay revisits the topic of inheritance taxation to see whether a single-minded focus on equality of opportunity … major proposals for inheritance taxation only weakly track the equal opportunity principle. A system of inheritance aimed at …