to their pre-inheritance wealth. We also find that post-inheritance behavioral adjustments mitigate the equalizing effect … Swedish inheritance tax reduced the equalizing inheritance effect but that the redistribution of tax revenues could reverse …

inheritance. Wealth–income ratios, inherited wealth, and wealth inequalities were high in the eighteenth to nineteenth centuries … up until World War I, then sharply dropped during the twentieth century following World War shocks, and have been rising … show that over a wide range of models, the long-run magnitude and concentration of wealth and inheritance are an increasing …

This symposium paper, originally presented at the September 19, 2008 NYU Tax Law Review Symposium on inheritance …." The paper draws on historical debates over inheritance law to identify and examine three rather different ideals of the … with family life in such a way as to oppose the taxation of inheritance, there are equally plausible interpretations …

context. As a result, it provides an ethical blueprint for the design of an ideal inheritance tax without fully considering …

We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in … inheritance taxation. The effect is almost uniform across socio-economic groups and survives a battery of robustness tests … inherited wealth could be one explanation behind the relatively marginalized role of inheritance taxation in developed economies …