The debate on inheritance and inheritance taxation has always been linked with the " efficiency versus equity issue". Some consider inheritance taxes as highly appropriate means to bring forth more economic equality, especially equality in starting conditions. Others openly doubt the...

Studies in Economic Ethics and Philosophy -- Is Inheritance Legitimate? -- Copyright -- PREFACE -- CONTENTS -- LIST OF FIGURES -- LIST OF TABLES -- Chapter 1 Inheritance Taxation, Equal Opportunities and the Desire of Immortality -- Chapter 2 Views on Inheritance in the History of Economic...